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2010 (7) TMI 883 - HC - VAT and Sales TaxWhether "10 gram gold rectangular bars" marketed by that bank and classifiable under HSN Code 7108.13.00 falls under entry 4(4) of the Third Schedule to the Act and is taxable at four per cent? Held that:- We are of the view that the impugned clarification by the Commissioner under section 94 clarifying that 10 gm. gold rectangular bar marketed by SBI falls under HSN Code 7108 13 00 applies to the appellant's case also in respect of gold coins of similar size, i.e., 5 gm., 8 gm., 10 gm., etc., marketed by them. Appeal dismissed.
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