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1988 (4) TMI 380 - SC - VAT and Sales TaxWhether, for the purpose of ensuring the same rate of tax between the petitioners and the local manufacturers, the levy of the higher rate of tax suffered by the petitioners should be quashed and they be held entitled to the levy of the lower rate applied to the local manufacturers or should the higher rate imposed on the petitioners be maintained and the notifications imposing the lower rate on local manufacturers be quashed? Held that:- Appeal allowed. Notifications No. (GHN-51) GST 1081/(S.49) (109)-TH dated 23rd July, 1981 and No. (GHN-22) GST 1086/(S. 49) (173)-TH dated 29th March, 1986 prescribing a lower rate of tax for local manufacturers in respect of television sets and other electronic goods are quashed
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