Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2009 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (11) TMI 828 - HC - VAT and Sales TaxProceedings initiated against the petitioner under section 21(2) of the U.P. Trade Tax Act, 1948 relating to the assessment years 1997-98 (both U.P. and Central) and 1998-99 (both U.P. and Central) asked to be quashed Held that:- In the case on hand, the law that chewing gum and bubble gum are taxable as unclassified items and, therefore, liable to be taxed at the rate of 10 per cent has been the law throughout with effect from the date of enforcement of the relevant notification. It shall be deemed to be from the date of notification and as such, it is but a clear case of escapement of turnover as these items have been taxed at a lower rate. Learned senior counsel could not dispute that even today a notice for reassessment subject to period of limitation may be issued to tax these items accordingly Applying the stated principle to the facts of the present case together with the judgment of the apex court in the case of Associated Distributors [2008 (5) TMI 394 - SUPREME COURT OF INDIA] , it will be travesty of justice if by way of judicial engineering, the relief is granted to the petitioner by permitting it to pay the tax at a lower rate. W.P. dismissed.
|