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2011 (12) TMI 471 - HC - VAT and Sales TaxWhether the product 'Rich's Whip Topping', a raw material for bakery and allied industries falls under entry 100 of Schedule IV to the APVAT Act, 2005 or any other entry of Schedule IV? Held that:- Schedule V to the VAT Act reveals that all the goods other than those specified in Schedules I, III, IV and VI are taxable at 12.5 per cent. Thus, the petitioner failed to establish that the product in question falls under entry 100(4) of Schedule IV to the VAT Act. On the other hand, as rightly pointed out by the respondent-State, the product in question does not fall in any of the Schedules I, III, IV and VI, and therefore, it falls under residuary Schedule V to the VAT Act. In that view of the matter, the decisions relied on by the counsel for the petitioner which are mostly to the effect that the onus of proving the classification of goods lies on the Revenue, are not helpful to the petitioner and that the remaining decisions are not relevant to the point involved in this case. In the circumstances, we are of the considered opinion that the Tribunal as well as the Ruling Authority rightly found that the product in question falls under residuary Schedule V and not under entry 100(4) of Schedule IV to the VAT Act, and therefore, it is taxable at 12.5 per cent. Hence, there are no grounds to interfere with the order impugned.
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