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2011 (8) TMI 595 - HC - VAT and Sales TaxClassification - "mouth freshener" and "mukhwas" - Under entry 91 of Schedule C tax @ 4 percent OR classifiable under entry 1 of the Schedule E, tax @ 12.5 per cent - Held That:- Tribunal had placed extensive reliance on Central Excise Act and on Harmonized commodity description Tribunal was required to consider the entry, as it stands, in the Value Added Tax Act enacted by the State Legislature. Tribunal was in error. classifiable under entry 1 of the Schedule E, tax @ 12.5 per cent.
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