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2010 (9) TMI 979 - HC - VAT and Sales TaxWhether the item "pea gravel" is a taxable item, under the Tripura Sales Tax Act, 1976 as well as the Tripura Value Added Tax Act, 2004 or not? Held that:- The Scheme of the TST Act and the TVAT Act being altogether different, it cannot be contended that since "pea gravel" or "gravel" has not been specifically included in the list of taxable goods, the said item shall stand exempted from the payment of VAT under the TVAT Act, despite the residuary entry, namely, entry No. 193 of Schedule II(b) to the Act. In view of the discussion the judgment and order, passed by the learned single judge, in Writ Petition (C) No. 355 of 2006, holding the item "pea gravel" to be not a taxable item under the Tripura VAT Act, 2004, cannot be sustained and the same is therefore set aside. Consequently, Writ Appeal No. 79 of 2007 is allowed.
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