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2014 (8) TMI 500 - HC - VAT and Sales TaxClassification of goods - Whether product of revisionist-assessee i.e. "Perforated Steel Sheets" will come within the term "Metallic Jaali" under Entry 92, Schedule-2 of U.P.Value Added Tax Act, 2008 or will be an "unclassified item" - Held that:- it does not appear as to what reason has been assigned by the traibunal to hold "Metallic Jaali" and "Perforated Steel Sheet", being two different items, except of simply referring to the stand taken by Department and thereafter discussing the judgments cited by assessee and holding that the judgments do not help the assessee. - The assessee has also referred to a circular issued by Commissioner Trade Tax dated 12.3.2014 explaining his earlier circular of 2008 wherein it has explained that "Perforated Sheet" is a "Metallic Jaali" are same and has clarified this aspect - Matter remanded back to tribunal to reconsider its decision.
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