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2012 (8) TMI 905 - KARNATAKA HIGH COURTDemand of tax - Applicability of Entry 69(i) - Held that:- Entry 69(i) of the III Schedule covers the papers of all kinds including Ammonia paper, blotting paper and straw box, triplex boards, and like other, but excluding photographic paper. - Entry 69(i) is the inclusive definition and it includes all kinds of paper "and the like". However, it excluded the photographic paper. In the instant case, the appellant is importing papers, the Customs Authorities have also treated it as paper with adhesive. The appellant cuts the papers into pieces and prepares 'post-it-paper' with adhesive on one side. It is generally used as a flag or used for writing purpose. Entry 69(i) clearly mentions the papers of all kind. The said entry covers 'post-it-paper' manufactured by the appellant. Entry 69(i) includes all kinds of papers without stipulating use or utility to which the said papers are put to. - Since Entry 69(i) covers the papers of all kinds "and the like", the 'post-it-paper' falls under Entry 69(i). It attracts tax at the rate of 4% and it will not fall under the unscheduled goods under sub-Section 1(b) of Section 4 of the Act. - Decided in favour of assessee.
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