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2008 (7) TMI 875 - HC - VAT and Sales TaxCartons - whether are mono-cartons (primary packing material) or secondary packing material? Held that:- The assessing authority shall, in view of the law laid down by the Division Bench of this court in Sri Satya Winery & Distillery Pvt. Ltd. [2005 (9) TMI 599 - ANDHRA PRADESH HIGH COURT] examine the records of the appellant and verify whether the cartons used are mono-cartons (primary packing material) or secondary packing material. It needs no emphasis that it is only if they are held to be mono-cartons (primary packing material) would they attract tax at the same rate as that of its contents. If, however, they are found to be secondary packing material then they are liable to be taxed independently under entry 19 of the First Schedule to the APGST Act. Subject to the observations aforementioned, the appeals fail and are accordingly, dismissed.
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