Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2007 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (11) TMI 551 - HC - VAT and Sales TaxWhether HDPE/PP fabrics are covered by entry "textile fabrics" given in entry 52 of Schedule A appended to the Punjab Value Added Tax Act, 2005 (as applicable to the Union Territory, Chandigarh) and, therefore, exempt from payment of tax in the Union Territory of Chandigarh? Held that:- HDPE figures at serial No. 162 in the list of taxable items under entry 58 of Schedule B. The aforementioned entry 58 under the heading "industrial inputs and packing materials", has been elaborated to include HDPE, which figure at serial No. 162. Once the statute itself has included HDPE as a taxable item then it is not possible for us to take a contrary view that such an item would not be taxable or that such an item has to be considered as textile fabrics including terry towels under Schedule "A", listing tax-free goods. Thus, the argument is wholly without substance and we have no hesitation to reject the same. The other arguments based on the judgment of the honourable Supreme Court would also not advance the case of the assessee-appellant because the external aid like the standardisation by Indian Standard Institute (ISI) could be resorted to in case where there is ambiguity or the item has not been included in the statute. Appeal dismissed.
|