Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2008 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (1) TMI 854 - HC - VAT and Sales TaxBerry coffee, uncured coffee or a coffee berry - Exemption under section 5(3) of the CST Act - Held that:- In the light of entry No. 18 of the Second Schedule of the KST Act, we are of the opinion that, whether the coffee is purchased by the assessee as a coffee bean or a coffee seed or a berry coffee, it makes no difference as it is defined only a coffee. The question of law framed in this petition has to be answered in favour of the assessee by holding that the berry coffee, uncured coffee or a coffee berry are one and the same. Therefore, the assessee is entitled for exemption under section 5(3) of the CST Act.
|