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2015 (9) TMI 359 - HC - VAT and Sales TaxClassification of Fire Bricks – Entry 32, schedule I and Schedule VII – Assessing authority taxed sale of fire bricks as goods falling under entries 32 of 1st schedule – Deputy Commissioner revised order of authority treating them as unclassified goods / general goods falling under Schedule VII – Tribunal vide impugned order set aside order of commissioner and classified goods under entry 32 – Held that:- usage of these refractory bricks in regular construction work cannot be ruled out, especially considering fact of their quality of heat resistance – Supreme court in Advance Bricks case [1987 (9) TMI 379 - SUPREME COURT OF INDIA] accepted contention of dealer that in absence of classification of entry generic meaning of term in common parlance and dictionaries has to be accepted – Taking into consideration of huge variation in prices of sun-dried bricks to that of fire burnt bricks, Supreme Court accepted that sun-dried bricks and fire burnt bricks are of two categories, in absence of specific entry being there generic and natural meaning had to be given to entry and same would have to be taxed as falling in same entry – Thus, Revision dismissed – Decided against revenue.
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