Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2006 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (3) TMI 320 - SC - Central ExciseWhether cotton based tarpaulin is exigible to sales tax under the Kerala General Sales Tax Act, 1963? Held that:- Appeal allowed. Refering to the exclusion clause in entry 11 in the Third Schedule to the KGST Act it means that where duty has not been levied under the ADEA such goods would be excluded from the purview of entry 11; to put it simply, the goods would lose their exemption under the KGST Act. For this reason also, we hold that cotton based tarpaulin is exempted from sales tax under the KGST Act. Thus the High Court was wrong in denying exemption from sales tax under the KGST Act to the cotton based tarpaulin manufactured by the appellant.
|