Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 233 - MADRAS HIGH COURTExemption in tax - Classification of beltings as spares of textile machinery - specific entry versus general entry - Concessional rate of tax at 4% as per G.O.P.87 CT & RE dated 17.03.1993 - TNGST Act, 1959 - Held that:- when there is a specific Entry to deal with an item in question, one cannot bring the said item under a general Entry. It is admitted by the Revenue that the assessee is a dealer in textile machinery, parts and accessories and the assessee is not dealing in a general goods, namely, conveyor transmission or elevator belts or dealing in rubber, whether combined with any textile material or otherwise. On the above-said fact, when the assessee is a dealer in textile machinery and the item in question dealt with by the assessee is an accessory to the textile machinery, we have no hesitation in confirming the order of the Tribunal - Decided against Revenue.
|