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2012 (8) TMI 873 - GAUHATI HIGH COURTTaxability of PVC granules and PVC resins by treating the same as being covered by entry 51 of the Schedule to the Assam Entry Tax Act, 2008, i.e., "chemicals" - Held that:- Whether the expression "chemicals" will include PVC granules and PVC resin is primarily a question of fact, without expressing any opinion on merits, on the contention raised on behalf of the petitioners, we consider it appropriate to direct that the said question may be gone into by the concerned authority in appropriate proceedings, independently of the view of the Commissioner. Since in some cases remedy of appeal/revision is available, the petitioners will be at liberty to take their remedies accordingly. It is made clear that if limitation for filing an appeal/revision has expired, the petitioners will be allowed to file such appeal or revision within one month from today. We are informed that during the pendency of these petitions, notification dated July 11, 2011, has been issued by the State of Assam exempting entry tax on entry of PVC resins, LLDPE and PVC granules for use as raw materials in manufacture of plastic items for the period from February 28, 2005 to December 8, 2009. We leave it open to the concerned petitioners to claim the benefit of the said notification for the period in question in appropriate proceedings.
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