Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2012 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (3) TMI 390 - JHARKHAND HIGH COURTC form declined - whether the petitioner's purchase of the earth moving equipments falls in entry No. 25 of Schedule II of the Jharkhand Valued Added Tax Act, 2005? - Held that:- The petitioner is engaged in a mining operation and got the "machineries" included in his registration certificate which was issued by the respondent themselves and in application he has disclosed that he is engaged in the mining business and particularly in the business of removing overburden obviously of the mine and specifically uranium mine. Therefore, the petitioner's machineries/equipments purchased for the purpose of earth moving, certainly fall in entry No. 25, Schedule II of the Jharkhand Value Added Tax Act, 2005. Writ petition of the petitioner is allowed and the respondents are directed to issue C form to the petitioner immediately. In consequence thereof the notice of initiation of penalty proceedings is also quashed.
|