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2009 (11) TMI 860 - KARNATAKA HIGH COURTWhether the petitioner herein has to pay the turnover tax on the ale of packing material based on the notification dated March 30, 1994 at the reduced rate of tax of second sale at one per cent. instead of 2.5 per cent? Held that:- If the package material used by the assessee for selling its product, i.e., cement has suffered tax earlier. The same has to be considered as second sale or subsequent sale or whether the package material has suffered tax earlier or not, it can be answered by the assessing officer. In the circumstances, answering the questions of law in favour of the assessee holding that if the package material has suffered tax earlier and it is used for selling its product, in the light of the notification dated March 30, 1994 the turnover tax attracts only one per cent. of the tax considering it as second sale or subsequent sale. In order to ascertain the actual facts in the case, we have set aside the order of the assessing officer and remitted the matter for fresh consideration in accordance with law. Accordingly, this appeal is allowed and matter is remanded to the assessing officer who shall consider the matter afresh and pass an appropriate order within an outer-limit of six months from the date of receipt of the copy of this order.
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