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2009 (4) TMI 853 - HC - VAT and Sales TaxWhether "potato chips" manufactured and sold by the petitioner-company under the brand name "Lays" and "Uncle Chips" would be covered by entry 80 of Part A of the Second Schedule to the Assam Value Added Tax Act, 2003 or the said product would fall under the residuary entry covered by the Fifth Schedule to the Act? Held that:- "Potato chips" manufactured and sold by the petitioner-company would fall under entry 80 of Part A of Schedule II to the Assam Value Added Tax Act, 2003, as contended by the petitioner and that the said item will not fall under the residuary item contained in serial No. 1 of the Fifth Schedule to the Act as claimed by the Revenue. Our above finding, naturally, has to be understood in the context of the provisions of the Act as it stood prior to the amendment to the Schedule to the Act made with effect from October 16, 2008. The revision petition, therefore, is allowed. The impugned order dated September 10, 2007 passed by the learned Commissioner of Taxes, Government of Assam is set aside and quashed.
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