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2013 (8) TMI 495 - ALLAHABAD HIGH COURTNature of Goods - Whether the Methanol and Methyl Alcohol are two names of the same commodity or they are different goods - Held that:- Both on the basis of physical parameters as well as on the basis of chemical properties of the Methanol and Methyl Alcohol, there cannot be any bona fide issue qua the same being two names of the same commodity - there was no reason for directing any further examination by the Tribunal of the issue - British India Corporation Ltd., Kanpur vs. Commissioner of Sales Tax, U.P 1987 (2) TMI 490 - ALLAHABAD HIGH COURT - The assesse could not refer to any other name of the goods in the open market except for Methanol and Methyl Alcohol. There cannot be any concession on the issue of law by the representative of the department - It was an argument in desperation - Neither any material was on record before the tax authorities nor has otherwise been brought to the notice of the Court, so as to even prima facie establish that Methanol and Methyl Alcohol are known as two different commodities in the open market. Whether the assesse was liable to pay tax on Methanol as an unclassified item at the rate of 7% plus 1% or at the rate of 12% plus 1%, which was the tax applicable to Methyl Alcohol in terms of the Notification No. ST-II-3203/X-1012-1972 – Held that:- The Tribunal had committed a manifest error in treating the Methanol manufactured by the Assessee as distinct from Methyl Alcohol and therefore, committed a further error in treating it to be an unclassified item taxable at the rate of 7% plus 1%. The plea of the assessee that the scientific and technical meanings of the term or expressions need not to be applied in the matter of determination of a tariff or perceptions of products also has no application in the facts of the case. Suffice is to record that in the case in hand not only the meaning, which has been assigned to the commodity, namely, Methanol and Methyl Alcohol in the Text Book on the subject of Chemistry, but also that product in the Dictionaries has been taken into consideration by this Court, for coming to the conclusion that the Methanol and Methyl Alcohol are two names of the same commodity. The assessee could not refer to any other name of the goods in the open market except for Methanol and Methyl Alcohol. - Decided in favor of revenue.
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