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2009 (5) TMI 878 - PUNJAB AND HARYANA HIGH COURTWhether on a true and correct interpretation of entry No. 14 of Schedule B appended to the State Act, could it be held that 'labels' are textiles and covered under the said entry? Held that:- Left with no doubt that "labels" have to be regarded as textiles. It has remained undisputed on the facts that the names of the companies for which the labels are prepared are woven, which is the process used for weaving any other textile. It does not involve any printing by any external aid. Therefore, in the facts and circumstances of the case "labels" have to be regarded as textile and covered by entry 14 of Schedule B to the Act. The question posed hereinabove is decided in favour of the assessee and against the Revenue.
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