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2013 (10) TMI 1064 - SUPREME COURTSales tax liability - Whether the cutting tool i.e. "drill bits" is exigible to tax under Entry No. 52 of Schedule-I of the Karnataka Tax on Entry of Goods Act, 1979 - Held that:- High Court ought not to have entertained the petitions and expressed its opinion. We say so, for the reason that under the Act, a dealer is given an opportunity to move before the Commissioner of Commercial Taxes and seek for a clarification. The clarification that may be sought is with regard to the exigibility of the goods in question under the Act. Instead of resorting to this mode and the method, the petitioner had chosen to approach the High Court for a declaration - petitioner has paid the entry tax on "drilling bits" for the assessment years 2005-2006 to 2009-2010. Insofar as those assessment years are concerned, he is not seeking any relief. Now, he only seeks permission of this Court to raise the contention for the subsequent years of assessment that the "drilling bits" are not exigible to the entry tax for the reason that they are 'consumables' before the AO - permission granted - Decided in favour of assessee.
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