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2014 (1) TMI 723 - ALLAHABAD HIGH COURTAssessement of Base production - Whether turnover of the base production in accordance with clause (6) of the Notification No. 1093 dated July 27, 1991 has to be taken up for the whole of the assessment year - Held that:- Following decision of Commissioner Of Trade Tax, UP. Versus Malviya Chemical And Pharmaceutical Private Limited [2007 (11) TMI 397 - SUPREME COURT OF INDIA] - Decided in favour of assessee. Whether Notification No. 7038 dated 31.1.1985 as amended by Notification No. 595 dated 10.4.1999 will cover the tax liability in respect to Chicory Roots or it is Notification No. 306 dated 29.1.2001 - Held that:- Chicory Roots are specifically mentioned in the Notification dated 29.1.2001 while the Notification dated 31.1.1985 as amended by Notification No. 595 dated 10.4.1999 contain a general entry with respect to fresh roots. It is well settled that a special provision shall prevail over a general provision. When the Chicory Roots are specifically covered by independent Notification dated 29.1.2001, the contention that it shall be covered by general entry mentioned in any other Notification is not correct - Decided in favour of assessee.
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