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2010 (2) TMI 1076 - HC - VAT and Sales TaxWhether the Tribunal is justified in holding that metallic gas cylinders are not exigible to levy of entry tax as packing materials falling under notification dated September 23, 1998? Held that:- The liquefied petroleum gas cannot be packed in any other manner other than a cylinder. Thus, the intention of the Legislature is to tax metallic gas cylinder which cylinder is manufactured out of steel plates and entry 66 of the First Schedule read with entry 3(ii) of notification dated September 23, 1998 would encompass the description of the items in the class and it is conceivable that containers like steel drums would come within the genus of packing material and species of steel drums and thus exigible to tax. Hence, we are of the opinion that the contention of the learned counsel for the respondent cannot be accepted and accordingly the same is rejected, and the submission made by the Government Advocate deserves to be accepted. In favour of the Revenue
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