Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2011 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 738 - HC - VAT and Sales TaxPetition - Advance Ruling Authority, by their clarification dated August 8, 2006, ruled that "orthopedic splints and fracture appliances", covered under HSN Code No. 9021.10.00, alone fell under entry 2 of the First Schedule, and were not liable to tax - While the submission of the learned standing counsel cannot be said without merit, more so as the VAT Act places onus on the assessee to prove that the goods in question are exempt from tax under the First Schedule to the VAT Act, we are satisfied that the impugned order of assessment must be set aside as entry 2 of the First Schedule can neither be amended nor circumscribed except in accordance with section 79 of the VAT Act, or by way of a legislative amendment - if the Schedule is amended following the procedure stipulated in section 79 of the VAT Act, or by way of a legislative exercise, would it be valid and not by mere issuance of a notification under section 76(2) of the VAT Act - The power to remove difficulties under section 76(2) of the VAT Act, by issuance of an executive/administrative order, can neither nullify nor circumscribe entries in the Schedules to the VAT Act - Decided in favor of the assessee by way of remand to assessing authority
|