Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 973 - HC - VAT and Sales TaxWhether caster de-oiled cake, neem de-oiled cake and mahua de-oiled cake are covered by entry 27 in Schedule B to the Act dealing with organic manure and chemical fertilizer, which were tax-free? Held that:- Finding recorded by the Tribunal that items in question will fall under entry 27 and not under entry 6 of Schedule C does not call for any interference. No doubt, the items in question may appear to be specifically falling in entry 6 of Schedule C, having regard to the finding that the only use to which the items could be put was organic manure, the said items will stand excluded from entry 6 of Schedule C and will fall under entry 27 of Schedule B, as held by the Tribunal. Appeal dismissed.
|