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2011 (6) TMI 716 - HC - VAT and Sales TaxWhether the commodities being dealt with by the petitioner-assessee fall under entry 2(a)(vi) of the Fourth Schedule to the Act, inasmuch as the commodities such as cold rolled strips in coil form are purchased by the assessee from dealers and are subjected to the process of bending and corrugation? Held that:- The lower authorities having considered the nature of the raw materials as well as the finished products being dealt with by the assessee, were of the clear view that the same fall under entry 2(a)(v) of the Fourth Schedule to the Act and articles such as lathe channels, bottom and door frame section, cannot fall under entry 2(a)(vi) of the Fourth Schedule to the Act. We are in complete agreement with the findings recorded by the lower authorities. We do not find any error committed by the lower authorities and the impugned order does not call for interference.
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