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2014 (2) TMI 414 - HC - VAT and Sales TaxManufacturing of goods or not - Double taxation liability - Cutting of small paper from large paper reels - Whether process of cutting big size paper into small size of paper does not amount to manufacture of paper - Held that:- in order to establish manufacture a new and different article must emerge having a distinctive name, character and use - Following decision of Union of India Vs. Delhi Cloth & General Mills [1962 (10) TMI 1 - SUPREME COURT OF INDIA] - Decided in favour of assessee. Whether entry tax @5% having been paid by the seller of the applicant who had issued Form-E in respect of entire papers sold to the applicant and hence in view of notification no.732 dated 7.3.2005 issued under section 5 of U.P.Trade Tax Act, Trade Tax rebate was allowed to the full extent since entry tax was paid @ 5%. Accordingly, in view of Notification no.1307 dated 28.4.2005 no State Development Tax is leviable in view of clause (3) of the Notification dated 28.4.2005 - Held that:- where the rate of entry tax and trade tax is at 5%, consequently rebate has to be given on trade tax - Following decision of M/s Rana Papers Limited through Director Noor Salim Rana Vs. The State of U.P. and others [2013 (9) TMI 71 - ALLAHABAD HIGH COURT] - Decided against assessee.
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