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2013 (5) TMI 594 - RAJASTHAN HIGH COURTRate of tax on the sale of Copper Wire Bars and Copper Cathods - whether would be charged and retained @ 4% or 1% - Held that:- It is noticed that the Notification of Rajasthan, bearing No. F-5(25)FD/CT/72-29 dated December 31,1975 was already in force and on the basis of it, the petitioner was liable to pay the tax @ 1% only though inadvertently, the tax was collected @ 4% and the same in entirety was deposited in the Government Treasury. Refund of differential amount - As the petitioner accepted and conceded that neither the petitioner made any claim of refund nor he would make any claim in furtherance thereof, the tribunal mentioned about allowing of the appeal of the Respondent inadvertently Accepting Tax Rate @ 4% could not have been the intention of petitioner before the Tribunal nor the intention of the Tribunal as all throughout the issue of charging rate of tax of 4% was challenged, was allowed by the DC(A) and it was the respondent, who was in appeal before the Tribunal.
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