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2010 (8) TMI 863 - HC - VAT and Sales TaxWhether cess payable under Act 20 of 1949 would form part of the sugarcane price and thereby would attract payment of sales tax under the provisions of the Tamil Nadu General Sales Tax Act? Held that:- There is a statutory liability of inclusion of cess also in the price of the rubber payable by the manufacturer to the person concerned who is involved in the production of rubber for the purpose of levy of excise duty and collection of such levy either from the owner of the estate or from the manufacturer if there is one who uses such rubber. The honourable Supreme Court has dealt with the said consequence in paragraph Nos. 17 and 18 and therefore, it was held that the liability of tax as prescribed under the Kerala General Sales Tax Act, 1963 as per section 5 read along with entry 71 would include the cess payable under section 12 of the Act. There is absolutely no scope for including the payment of cess for the purpose of assessing the liability of tax under the provisions of the Tamil Nadu General Sales Tax Act. Appeal allowed.
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