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2013 (9) TMI 938 - HC - VAT and Sales TaxClassification - Rate of Tax / VAT on while importing the diesel and Furnace oil within the territory of the State of Himachal Pradesh. - Rate of tax 7% or 2% (later 1%) - Validity of Entry 14 in Schedule II - Classification - Whether entry No. 14 in Schedule II, framed in exercise of powers under Sections 2 & 3 of the Act, was applicable – Held that:- in Schedule II, there is a specific entry covering import of diesel and Furnace oil and provides for tax at the rate of 7%. It is not possible to countenance the argument of the petitioner that inspite of that specific entry, the product/goods, imported by the petitioner, within the territory of the State of Himachal Pradesh, would be covered by entry No. 14, which, in our opinion, is a residuary entry. Entry No. 14 to schedule II vide Notification, issued on 22nd September, 2012 cannot be considered as new entry incorporated in Schedule II. However, the purport of the Notification is explanatory in nature, which is stating the obvious that product/goods, specifically covered by entry I in Schedule II, cannot be covered under residuary entry No. 14 - Decided against the assessee.
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