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2018 (10) TMI 883 - ALLAHABAD HIGH COURTClassification of goods - Lizol / Harpic - whether covered under Schedule-II, Part-A, Entry No. 20 of VAT Act taxable at the rate 4% - 5% or is classified as unclassified item, therefore, has imposed the tax at the rate of 12.5%? Held that:- Harpic and Lizol are covered under Schedule-II, Part A, Entry No.20 of UP VAT Act as such the same are classified items. Rajasthan High Court in the case of Reckitt Binckiser (India) Ltd. v. Assistant Commercial Taxes Officer Anti Evasion, Commercial Taxes Department Ward-III, Jaipur and Another [2017 (4) TMI 1379 - RAJASTHAN HIGH COURT] has held that the products being sold by the assessee would fall in Entry 21 or 29 of the Act, which provides that the products namely Harpic and Lizol classifiable under the aforesaid entry of Schedule IV of Rajasthan VAT Act and the same being used as insecticides or pesticides and further that the entry being specific and clear as such has held that the departmental authorities were wrong in holding that the items harpic and Lizol fall under the residuary entry namely Schedule (V). Petition dismissed - decided against Revenue.
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