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2010 (4) TMI 986 - HC - VAT and Sales TaxWhether, in facts and circumstances of the case, the Tribunal was justified in holding that the respondents' materials used in the job work of converting aluminium ingots into aluminium alloys by utilizing the raw materials supplied by its customers is not liable for levy of purchase tax under section 13AA under the Bombay Sales Tax Act, 1959? Whether, in the facts and in the circumstances of the case, the Tribunal was justified in deleting the levy of interest under section 36(3)(b) of the Bombay Sales Tax Act, 1959? Held that:- The Tribunal has rightly held that since there is no manufacture process involved, it will not be legal to hold that such purchase would qualify for levy of purchase tax. Therefore, both the questions referred hereinabove are answered in favour of the respondent/assessee and against the applicant/ Revenue
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