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2011 (3) TMI 1449 - HC - VAT and Sales TaxClassification - Whether the margarine is classified at Schedule C, entry 100 or Schedule C, entry 107(11)(F) liable at four per cent of tax or entry El and taxable at 12.5 per cent from February 1, 2008 under the Maharashtra Value Added Tax Act, 2002 - Held that:- margarine produced by other manufacturers, viz., Kamani or Godrej is taxable at four per cent so under principle of parity margarine which is produced by the respondents is rightly made taxable at four per cent by the Tribunal by its judgment - margarine produced by the respondents was classified in Schedule C, entry 100 as vanaspati and was taxable at four per cent till the decision of the A. O. Since long period, view taken by the Tribunal holds the field, in the case of Merind Ltd, that once a particular view is taken by the authority, it should not be disturbed - view taken by the Tribunal that margarine is vanaspati and it is to be classified under Schedule C, entry 100 and taxable at four per cent is a legal and correct view and cannot be faulted out.
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