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2007 (7) TMI 585 - HC - VAT and Sales TaxWhether maize is a coarse grain and is exempt from payment of value added tax under item No. 13 of Schedule "B" of the H.P. Value Added Tax Act, 2005 or is liable for payment of tax at four per cent under Part II of Schedule "A" of the said Act? Held that:- Maize which is admittedly a coarse grain is exempt from tax under item No. 13 of Schedule "B" of the H.P. VAT Act, 2005. The writ petitions are allowed in the aforesaid terms.
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