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2013 (5) TMI 159 - KERALA HIGH COURTKGST assessments & CST assessment - detergents, cleaning agents and laundry brightners. - Whether the item falls under entry 51 and if not necessarily it has to be consigned to the residuary entry under entry 177 which provides for rate of tax at 8% - held that:- Assessee's product claimed in the product description produced in Court is very much a cleaning agent because on washing with it toilet commodes and wash basins look absolutely clean, sparkling & shining. - the additional feature or advantage of the product to act as a disinfectant along with the main use as a cleaning agent does not affect the product identity as a cleaning material. - the product in effect is a cleaning agent cum disinfectant and is squarely covered by Entry 51. - Decided against the assessee. Stock transfer - F form - held that:- the assessee has proved exemption to the tune of Rs.30 lakhs and balance stock transfer value of Rs.20 lakhs is disallowed for want of conclusive evidence. Here again, having regard to the documents produced, which includes even F-forms issued by the consignees, we feel assessee is entitled to partial relief. - Decided partly in favor of assessee.
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