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2013 (5) TMI 58 - HC - VAT and Sales TaxRate of tax on electrical washing machines - 12% or 8% or 5% - notification no.298 dated 29.1.2000 u/s 3-A of the U.P. Trade Tax Act - Held that:- When the finding of the tribunal itself is that the assessee is manufacturing fully automatic washing machines, then the conclusion drawn by the tribunal that it is liable to be covered as electrical item, is not justified in view of judgment of B.P.L. Versus State of A.P. (2001 (1) TMI 87 - SUPREME COURT OF INDIA) wherein held that electrical appliances are quite different from electronic appliances and therefore electrical goods which are not to be covered under the entry electronic equipments. Thus fully automatic machines manufactured by the assessee should be taxed at the rates applicable to the electronic equipments i.e. to say that at the rate of 8%. The impugned order of the tribunal is set aside.
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