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1979 (10) TMI 193 - SC - VAT and Sales TaxWhether certain ornaments and other articles of gold purchased by the assessee with a view to melting them and making new ornaments or other articles out of the melted gold fall within entry 56 in the First Schedule of the Kerala General Sales Tax Act, 1963 which reads "bullion and specie"? whether G.I. pipes sold by the assessee fall within entry 26A in the First Schedule to the Act, which reads "water supply and sanitary fittings"? Held that:- Allow the appeal, set aside the orders made by the High Court, the Tribunal and the Appellate Assistant Commissioner and hold that so far as the ornaments and other articles of gold purchased by the assessee are concerned, they were liable to be taxed at the general rate of 3 per cent under section 5A read with section 5(1)(ii) of the Act and so far as G.I. pipes sold by the assessee are concerned, we remand the case to the Appellate Assistant Commissioner for the purpose of deciding on the basis of the existing material as also such further material as may be adduced, whether G.I. pipes sold by the assessee fall within the description "water supply and sanitary fittings" so as to be exigible to sales tax at the higher rate of 7 per cent under entry 26A.
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