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2013 (4) TMI 530 - ALLAHABAD HIGH COURTDetermination of tax liability - power supply devices - trade tax paid by the petitioner on the sale of Inverters, UPSSs and batteries at the rate of 4%. For the Assessment Year 2003-04, the A.O assessed the tax liability on these goods at the rate of 10%. Commissioner of Trade Tax U.P. has issued a Circular dated 02.09.2000 in which it has been held that Inverters, and UPSSs work as 'power supply devices' and trade tax at the rate of 4% was payable on it. Held that - The Circular of the Commissioner Trade Tax dated 02.09.2000 has been superseded by the Circular dated 03.09.2003. A bare perusal of the Circular dated 03.09.2003 does not show that the Commissioner Trade Tax U.P. has considered the various factors before deciding that Inverter and UPSS are electrical goods. Following the judgement of Apex Court in State of Goa and others Vs. Leukoplast (India) Ltd.,[1997 (2) TMI 124 (SC)] the matter is remanded back to the A.O. Writ petition is disposed off.
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