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2014 (4) TMI 1078 - HC - VAT and Sales TaxRefund of Entry Tax – Matter remanded for afresh consideration - Revision petition was preferred against order of Appellate Tribunal setting aside orders of assessing authority and directing to refund, entry tax paid by them – Held that:- Tribunal has not made any distinction between machines and tools, such as grinding and cutting wheel and other tools which are operated by electrical power –According to petitioner, court is concerned only with electrical power tools such as grinding and cutting wheel and various other tools and not with machines as such – In circumstances, order of Tribunal set aside with further direction to consider appeal afresh in light of judgment of R. K. Powergen Pvt. Ltd. [2014 (9) TMI 30 - KARNATAKA HIGH COURT] – Matter remanded back to Tribunal – Decided in favour of petitioner.
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