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2009 (4) TMI 811 - HC - VAT and Sales TaxWhether in facts and circumstances of case, the Tribunal was right inholding that product “gypsum board” is covered by entry C-41 in respect of gypsum in all its forms? Held that:- As the Tribunal noted the appellant had proceeded to hold that it is not covered by the entry purely based on the classification in the Customs Tariff Act. As the tribunal rightly noted this is irrelevant for the purpose of considering the entry in the Maharashtra Sales Tax Act or VAT Act. What has to be considered is the entry in the schedule. It may also be noted that in other states also similar expressions have been used in so far as Gypsum is concerned. In so far as State of West Bengal is concerned, the Gypsum Board and Gypsum Plaster are specifically excluded. Therefore, the expression forms and description will have to mean gypsum of any shape and whatever description it may have in the market as long as chemical composition remains the same. In our opinion, in so far as VAT is concerned, gypsum Board will be covered by the entry C-41. We therefore, find no fault in the judgment of the Tribunal. Against assessee.
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