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1997 (7) TMI 567 - SUPREME COURTWhether ultramarine blue is a pigment, so that it falls under item 110 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, as contended by the sales tax authorities, or a chemical, so that it falls under item 138 thereof, as contended by the assessees? Held that:- Appeal dismissed. The Madras High Court in the judgment under appeal rightly relied strongly on the Calcutta High Court decision Nilsin Company v. Collector of Central Excise [1983 (7) TMI 51 - HIGH COURT AT CALCUTTA] to come to the conclusion that ultramarine blue was a pigment and, therefore, liable to sales tax under item 110. Neither the assessees nor the sales tax authorities placed any evidence before the Tamil Nadu Sales Tax Appellate Tribunal or before the High Court.
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