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2008 (8) TMI 831 - HC - VAT and Sales TaxWhether looking glass is taxable as unclassified item under the U.P. Trade Tax Act? Held that:- Glass mirror is taxable as toilet requisite. The learned counsel for the dealer could not show anything to the contrary. It may be added here that toilet requisites are also taxable at 15 per cent, the rate which was levied by the assessing officer on the turnover of imported glass mirror. Thus the authorities below were not justified in taxing the glass-mirror as unclassified item. It is also held that glass mirror is taxable as toilet requisite. The order of the Tribunal is therefore, set aside.
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