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1975 (4) TMI 102 - SC - VAT and Sales TaxWhether the article 'carpet woollen yam' is covered by the term 'yarn' mentioned in item No. 4 of Notification No. ST-907/X dated 31st March, 1956, and item No. 33 of Notification No. ST-1365/X dated 1st April, 1960, taxable at 6 pies and 3 pies per cent respectively or a kind of woollen goods as mentioned at item No. 46 taxable at one anna per rupee according to Notification No. ST-905/X dated 31st March, 1956, or whether it is an unclassified item taxable at 2 per cent? Held that:- Appeal dismissed. As "woollen carpet kati" is neither "yarn" nor "woollen goods" falling under the aforesaid notifications issued under section 3-A. It is an unclassified item and its turnover is liable to tax at the rate of 2 per cent under section 3 of the Act. Thus we affirm the answer given by the High Court to the question referred.
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