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2009 (12) TMI 863 - HC - VAT and Sales TaxWhether the commodity in question, which is in the nature of by-product of "maize" is subjected to payment of sales tax under the Sales Tax Acts and if so, under which entry and if they are exempt from payment of sales tax then under which entry? Held that:- When there is a specific entry dealing with exemption then in such event, the general entry dealing with the commodity would not be attracted. Its application gets excluded. The petition succeeds and is allowed. Impugned orders (annexures P17A to 17E) passed by the Upper Commissioner are quashed by issuance of writ of certiorari. As a result thereof, the assessing officer is directed to pass fresh assessment orders for the period in question treating the two commodities to be exempt from payment of sales tax under Central/State sales tax laws during the period under consideration.
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