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2010 (9) TMI 978 - HC - VAT and Sales TaxLegality and validity of the order dated June 29, 2001 (annexure P/1) passed by the Additional Commissioner, Commercial Tax, upholding the orders passed by the authorities below wherein they have held that the maize oil and maize cake are produced during preparation of starch from maize, and thus, are not entitled to exemption under notification dated March 30, 1994 (annexure P/5) challenged Held that:- In respectful agreement with the decision in Rajaram and Brothers [2009 (12) TMI 863 - MADHYA PRADESH HIGH COURT], that the maize oil and maize cake are by-products of maize and are exempted from tax under the notification dated April 30, 1994 (annexure P/5). The impugned orders dated June 29, 2001 (annexure P/l in both the writ petitions) are quashed, accordingly. Writ petition allowed.
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