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2013 (12) TMI 1441 - KERALA HIGH COURTApplicable rate of tax of concrete cover blocks - Whether the cement block manufactured by the appellant is covered by entry 10(3)(a) of SRO No. 82/2006 taxable at the rate of 12.5 per cent. or does it come under entry 18(5) of the Third Schedule, attracting only four per cent. tax. - Held that:- Entry 18 relates to hollow bricks and other type of bricks, roofing tiles, etc., and specific entries are provided for bricks, blocks, therapeutic goods, etc. The learned senior counsel appearing for the appellant specifically referred to cement bricks, including hollow bricks which is entry 18(5). Hollow bricks are apparently used for constructing walls. The entry also takes care of blocks, cement bricks. Cement bricks again can be used for constructing walls and this product can be termed as a cement brick, though not used for construction of walls. It is used for the purpose of providing a space in between steel structure and the shutter. When flooring tiles are included in the entry, we are of the view that the item can possibly come under entry 18(5) of the Third Schedule. - Decided in favour of assessee.
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