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2008 (10) TMI 603 - MADRAS HIGH COURTRaw hides and skins - entitlement to exemption - Held that:- The law is that "raw hides and skins" and "dressed hides and skins" are different taxable commodities, notwithstanding the fact that they figure in section 14(iii) under one entry as "hides and skins whether in a raw or dressed state". The mere fact that they figure in one entry cannot be taken advantage of by the assessee. The 1999 letter shows that the Deputy Commissioners have been requested to instruct the assessing officer not to take coercive action on the demands already raised in cases of purchase of raw hides and skins against specific orders of export until final orders are received from Government for waiver to the period up to November 30, 1997. The present case is one which arose before November 30, 1997 and if the assessing officers have been instructed to comply with these instructions and they have been doing so, they may consider extending the same indulgence to the appellant herein, if they so apply.
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