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2011 (3) TMI 1396 - HC - VAT and Sales TaxWhether cutting oil is classifiable under entry 34 of Schedule II, Part A or under entry 15 of Schedule E, Part A of the Gujarat Sales Tax Act, 1969 or under any other entry thereof - Held that:- product of the assessee is commonly known as "coolant" in the commercial as well as common parlance. The invoices produced by the assessee evidencing sale of the product in question indicate that the same has been sold as "coolant" and not as a "lubricant, merely because the product also has a lubricating effect, cannot be classified as "lubricant" under entry 15 of Schedule II, Part A to the Act, sale of cutting oil is classifiable under entry 34 of Schedule II, Part A of the Gujarat Sales Tax Act, 1969, reference stands disposed of accordingly
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