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2015 (9) TMI 1456 - HC - VAT and Sales TaxRate of tax on manufacturing and sale of Linear Low Density Polythene Bags (L.L.D.P.E) - The case of the opposite party is that they are manufacturers of LLDPE bags. According to them H.D.P.E. and LLDPE bags are the same. They are used as packing materials. It is the further case of the opposite party that during the relevant year such commodity being under entry No.129 of the Schedule of the Sales Tax Act is not assessable @ 8% on sales under Entry No.136 but at the rate of 4% on sales. Held that:- the impugned order suffers from inadequacy and having failed to exercise the jurisdiction vested on them are liable to be modified. We, therefore, of the view that the commodity of the opposite party being assessable at the rate of 4% of sales tax under Entry No.129 of the Act, we, hereby, direct learned Assessing Authority to assess the tax liability after considering the commodity of the opposite party under entry No.129, exigible at the rate of 4% of sales tax. - Decided in favor of assessee.
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