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2010 (3) TMI 1031 - HC - VAT and Sales TaxWhether the uninterrupted power supply (UPS) sold by the appellant does not fall in entry 60 of Schedule B and hence the same would be chargeable at 12.5 per cent and not four per cent which is applicable to the items given in Schedule B? Held that:- The goods in question sold by the appellant fulfil all the conditions of an UPS and hence they are taxable at the rate of four per cent. The Tribunal fell in error in brushing aside the reports of the technical experts of the Engineering Department of IIT and the Punjab Engineering College who categorically opined that the goods in question were UPS. Decided in favour of the assessee and against the Revenue.
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