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2009 (3) TMI 935 - HC - VAT and Sales TaxBranded chips - whether taxable at 12.5 per cent under Part C of the First Schedule to the Tamil Nadu Value Added Tax Act, 2006 ? - Held that:- It is well-settled that in the matter of classification the Legislature possessed wider latitude to pick and choose the objects, persons or goods for levying tax and mere fact that some or few of the goods, falling within the same clause is placed in disadvantageous position, cannot be a subject to be decided, as discriminatory, considering the complexity involved in fiscal legislation. For all these reasons, do not find any patent illegality or irregularity in the decision-making process of the competent authority in issuing the clarification that "potato chips" with brand names "Lays" and "Uncle Chips" would fall under Part C of the First Schedule to the TNVAT Act. Appeal dismissed.
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