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2007 (8) TMI 689 - RAJASTHAN HIGH COURTWhether the metallic yarn produced and sold by the assessee during the period in question, namely, 1986-87 to 1988-89, is taxable at the rate of 1.5 per cent as "all kinds of man-made yarn whether synthetic or non-synthetic, cellulosic or non-cellulosic, blended or not and waste thereof", or is taxable at the rate of three per cent as "badla" under notification dated June 19, 1967? Held that:- The metallic yarn produced by the assessee squarely falls within the definition of "man-made yarn" and is therefore, taxable at the rate of 1.5 per cent only under the relevant notifications. Consequently, these revision petitions are allowed and the order of the Tax Board dated July 16, 2001 is set aside and it is held that during the relevant period the assessee was liable to pay sales tax at the rate of 1.5 per cent only on sale of metallic yarn as "man-made yarn" under the applicable rate notifications and not at three per cent as "badla", under the notification dated June 19, 1967. Revision petitions are allowed
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