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2011 (2) TMI 1338 - HC - VAT and Sales TaxAssessment of taxes on aluminium plain sheet at eight per cent as unclassified item instead of four per cent tax as already deposited by the petitioners-assessee treating the same to be covered by entry 45(b) of the Second Schedule Held that:- aving regard to the successive notification prescribing the situs of aluminium plain sheets and in absence of any overwhelming evidence that the same on the basis of the inputs available can be decisively held to be a finished product emanating from the primary metal aluminium, this court is of the view that for the intervening period February 1, 2000 to February 18, 2002 it ought to be regarded as included in entry 45(b) of Schedule II and taxable at four per cent. Following the decision rendered by this court in Steel Stores [2010 (6) TMI 720 - GAUHATI HIGH COURT] the impugned assessment order dated December 28, 2003 (annexure I to the writ petition) and the impugned demand notice dated February 17, 2003 (annexure J to the writ petition) issued by the Revenue, Senior Superintendent of Taxes, Unit A, Guwahati, respondent No. 2, are hereby set aside and quashed. In favour of assessee.
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