Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1999 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (12) TMI 844 - KERALA HIGH COURTExtract: .......l component is more. It is a finding contrary to the accepted position. If the common parlance test is applied, a stove cannot be said to be a stainless steel product. The inevitable conclusion, therefore, is that the entry applicable is Sl. No. 119 and not 182, as held by the taxing authority. The revision is accordingly allowed. Petition allowed.
|