Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2012 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 895 - HC - VAT and Sales TaxTax on diesel - Held that:- In the instant case, the assessee caused entry of diesel into local area, which is the scheduled goods as per entry 67 of the First Schedule to the Act. The assessee is manufacturing cement. The assessee has caused entry of diesel for generating electrical energy and for running the earthmovers for shifting the limestone to the respondent's factory from the adjoining quarries. In the instant case, as per the Notification No. FD 34 CET 98(1) dated March 31, 1998 and No. FD 79 CET 98(1) dated May 14, 1998 notwithstanding the goods which are brought into the local area as raw materials, component parts or input, the assessee is liable to pay tax at the rate of four per cent. Hence, the judgments relied upon by the respondent are not applicable for the present case and the order passed by the Appellate Tribunal cannot be sustained. The substantial questions of law framed in this revision petition are held in favour of the Revenue. Accordingly, Appeal is allowed. The order passed by the Karnataka Appellate Tribunal is set aside insofar as deduction of entry tax in respect of diesel is concerned.
|