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2010 (3) TMI 1007 - HC - VAT and Sales TaxWhether, on the facts and circumstances of the case and on true and correct interpretation of entry C-II-93(a) and C-II-97(b), was the Tribunal justified in law in holding that 'Onida electronic washing machines' effected under invoice No. 2709 dated February 6, 1992 are covered by scope of entry C-II-97(b) and not that by C-II-73(b)? Whether the Tribunal was justified in law in holding that entry C-II-97(b) is a special entry for washing machine and entry C-II-73(a) is a specifically mentioned in the Schedule entry C-II-73(a) Held that:- In the present case entry 97(b), Part II of Schedule C specifically states about the electronic appliances. Thus the Tribunal has rightly held that the electronic washing machine falls under entry 97(b), Part II of Schedule C. Therefore, both the questions referred above are answered against the applicant/Revenue and in favour of the respondent/assessee.
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