Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 487 - MADRAS HIGH COURTExemption from sales tax as terry towels/cotton terry knitted towels fall under the Third Schedule to the TNGST Act - The claim made by the assessee was rejected by the Assessing Officer on the ground that terry towel cloths were folded over and stitched on both sides and it was only a stitched article liable to tax – Held that:- Reliance has been placed on the decision of the Hon'ble Supreme Court reported in the case of Commissioner of Central Excise, Chennai-II Commionerate v. Tarpaulin International [2010 (8) TMI 2 - SUPREME COURT] - Mere stitching on both edges would not make the goods in question as falling under the First Schedule for taxation - Department had already accepted the case of the assessee during 2007 for the assessment years 1992-93 and 1995-96. The Revenue does not dispute the fact that what was sold herein is the same goods, for which, the assessee was entitled the benefit of exemption for the assessment years 1992-93 and 1995-96 - Stitching on edges would not make any difference to deny exemption under the said Entry – Decided in favor of Assessee.
|