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2013 (10) TMI 1332 - RAJASTHAN HIGH COURT
“Whether Rajasthan Tax Board was legally justified in not classifying the 'sun-glasses' under Entry 125 of Schedule IV of Part A as 'Spectacles, parts & components thereof, contact lens and lens cleaner' taxable @ 4% but classifying under the residuary clause under Schedule V @ 12.5%?” - General meaning/understanding of the goods in the trade parlance is an important basis for classification purpose