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2012 (11) TMI 1062 - HC - VAT and Sales TaxWhether, "raab gur" is to be exempted from payment of tax under the Assam General Sales Tax Act? - gur v/s cattle feed Held that:- There is no indication in the Assam General Sales Tax Act, 1993 that only a particular kind of merchandise will be treated as "cattle feed" for the purpose of entry 50. It may be relevant to mention here that the Revenue authorities themselves had once treated "raab gur" as a cattle feed for the purpose of taxation when the said item "cattle feed" was not included as an exempted item earlier. Therefore, we are of the view that "raab gur" being a cattle feed would be liable to be exempted from tax under entry 50 of Schedule I of the Assam General Sales Tax Act, 1993. As a result these writ petitions are allowed. The respondent-authorities are restrained from levying tax on the petitioner in respect of the item "raab gur" which is a "cattle feed", which is covered by entry 50 of Schedule I of the Assam General Sales Tax Act, 1993 and respondentsauthorities are directed to act vis-a-vis the petitioner accordingly.
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