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2014 (4) TMI 759 - SUPREME COURTRate of Sales Tax - Eligibility for Exemption – Notification – Classification – ‘Canvas Cloth’ - Entry 53 – Held that:- No need to notice the Notification issued by the State Government, dated 31.01.1985 - Entry 53 specifically excludes durries, carpets, druggets, hosiery goods, readymade garments, hessian or jute cloth etc., but includes goods specified in annexure to the said Entry - The goods which are included within the meaning of textiles are cotton fabrics of all varieties, rayon or artificial silk fabrics including staple fibre fabrics of all varieties, woolen fabrics of all varieties, fabrics made of a mixture of any two or more of the above fibres, viz. cotton, rayon artificial silk staple fibre or wool and lastly canvas cloth, tarpaulins and water proof cloth - Tribunal, which is the last fact-finding Authority has positively come to the conclusion that the appellant is a dealer who purchases canvass cloth and effects sale of the canvass cloth and therefore exigible for exemption in view of the notification issued by the State Government - High Court was not justified in setting aside the order so passed by the Tribunal - Thus, this court allows these appeals, set aside the judgment and order passed by the High Court and restore the order passed by the Tribunal – Decided in favour of Assessee.
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