Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2008 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (6) TMI 556 - HC - VAT and Sales TaxWhether, on the facts and in the circumstances of the case and on true and correct interpretation of the notification entry 374 issued under section 41 of the Act, read with Schedule C, Part II of entry 35(1) the Tribunal was justified in law in granting prospective effect to the determination order passed by the Commissioner though the said notification entry is quite clear and unambiguous? Held that:- After perusal of the earlier order dated March 23, 2001 as well as subsequent judgment and order dated September 30, 2005 passed by the Tribunal, it is explicitly clear that till the judgment was delivered by the Tribunal on March 23, 2001, there was a clear impression that ice-creams would be covered within the meaning of "sweets" and in fact right from January 1, 1960 till June 30, 1981 and even after July 1, 1981 till the aforesaid decision, every one had an impression that ice-creams were covered within the entry "sweets" and "sweetmeats". Having regard to the facts and circumstances of the case, we do not find any substantial question of law in the above, since the Tribunal had fairly on a rational basis exercised its discretion in favour of the assessee to give prospective effect. Under the aforesaid facts and circumstances of the case, we do not find any ground made out for interfering with the above and the above sales tax application is devoid of merits. Hence, the same stands dismissed.
|