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2013 (3) TMI 254 - HC - VAT and Sales TaxInformation of rate of tax on "Kattal Gitti" - leviable @ 12.5% being unclassified item as held by department OR @ 4% as held by Tribunal - Held that:- As decided in Commissioner, Sales Tax, U.P. vs. Lalkuan Stone Crusher Pvt. Ltd. (2000 (3) TMI 58 - SUPREME COURT OF INDIA) observed that gitti, kankere, stone ballast etc. will have to be covered by the Entry 40 of the notifications being alike. It has carried the size of 90 MM or more. With effect from 01.01.2008, the tax is leviable @ 4% on the grit. Thus the Tribunal has followed the ratio laid down in the case of Lalkuan (supra) and held that upto 90 MM of stone, whatever name may be called, is gitti and attract the tax @ 4%. Only more than 90 MM pieces will not be covered by the said entry and will be treated as unclassified item - the revision filed by the Department is hereby dismissed - in favour of assessee.
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