Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (3) TMI 1008 - HC - VAT and Sales TaxWhetehr the petitioner has not deposited proper tax in respect of sale of tomato sauce? Held that:- The Legislature has not intended to exclude "sauce" from the ambit of entry 6 of Schedule II(B) of the Act what to say of "tomato sauce". It is held that "tomato sauce" though not specifically included in entry 6, yet, as the same has not been excluded either, would come within the inclusive definition of "all processed vegetables and fruits" and the same is taken to have been included in entry 6 aforesaid. That being so, the petitioner is liable to pay value added tax at every point of sale at the rate of four per cent in respect of tomato sauce. The petitioner is not liable to pay VAT at 12.5 per cent on the sale of tomato sauce. Consequently, the impugned circular dated May 30, 2009 issued by the Commissioner of Taxes Uttarakhand (annexure 1 to the writ petition) is liable to be quashed. Accordingly, the assessment order dated July 8, 2009 passed by respondent No. 3 imposing VAT on the sale of tomato sauce at 12.5 per cent instead of four per cent is liable to be set aside. The writ petition deserves to be allowed accordingly. W.P. allowed.
|