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2019 (8) TMI 124 - ALLAHABAD HIGH COURTClassification of goods - metal brake shoe casting - classified under notification entry no. 4 Schedule-II Part-A of the U.P. VAT Act, 2008 or covered by notification no. 67 dated 1.1.2008? - HELD THAT:- In the first place, the aluminium castings manufactured and sold by the assessee have been identified even by the revenue authorities as metal castings. It is an admitted case between the parties that those items were not identified as brake shoe or another item. The fact that the assessee may have done some processing on raw brake shoe castings, would be inconsequential in view of the clear language of entry no. 4 Schedule-II Part-A of the U.P. Act. That legislative entry takes within its ambit all types of metal castings whether processed or raw - So long as the commodity continued to be identified as a metal casting, the level of processing offered on those goods would be an irrelevant factor. Revision dismissed.
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