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2000 (2) TMI 747 - SUPREME COURTWhether rubber that it bought the benefit of a notification (S.R.O. No. 641/81) issued by the State in exercise of power conferred by section 10 of the Kerala General Sales Tax Act, 1963? Held that:- Appeal dismissed. The Tribunal found, taking into consideration the nature of the articles and the manner in which they were sold, that they had been treated as condemned articles and not as articles which could be put to use again and, accordingly, should be treated as scrap. It was not only the intention of the buyer and the seller that was taken into account but the nature of the articles that were being sold and, obviously, the Tribunal was satisfied that they were really no more than scrap and found that they should be taxed accordingly. The High Court was, therefore, right in not interfering.
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