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2014 (2) TMI 1138 - HC - VAT and Sales TaxExemption claim - Whether the notification dated March 29, 2000 (annexure P/5), in which the class of goods mentioned as "cattle feed and poultry feed" includes de-oiled cake and oiled cake or not. - Held that:- Vide notification dated March 29, 2000 (annexure P/5), exemption was granted in regard to tax on "cattle feed and poultry feed" as two per cent. The aforesaid notification was in regard to class 2 mentioned in Column 2 in the Schedule. When in the Schedule there are two specific entries, i.e., 16 and 51, then certainly notification would include cattle feed, poultry feed and aquatic feed, but it does not include oil-cake including deoiled cake and soyameal because it is a different entry. - there are two types of entries and in the entries goods have been defined separately. Hence in our opinion, the authorities have rightly held that the exemption notification would not be applicable in the case of oil-cake, de-oiled cake and soyameal. The authorities have imposed maximum penalty. No reasons have been assigned by the authority in imposing the maximum penalty. - Therefore, penalty is set aside - Decided partly in favour of assessee.
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