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2014 (8) TMI 48 - HC - VAT and Sales TaxLevy of tax - Whether the old newspapers dealt with by the assessee are goods and if so, the liability on the part of the assessee is whether under both KST and CST - Held that:- when an earlier Division Bench has already examined this question and has taken a view, unless this view is disagreed by another Division Bench by taking a contrary view and the matter is required to go before the Larger Bench, the earlier view of the Bench has to be followed. In view of the matter having already been seized before the Supreme Court in the other case and if the assessee cannot pursue the matter, we follow the earlier view taken by the Division Bench in the case of United Agencies v. Assistant Commissioner of Commercial Taxes, Bangalore [2010 (12) TMI 1105 - KARNATAKA HIGH COURT] - The substantial question of law relating to the issue of "goods" is answered in favour of the Revenue in the sense-old news paper is termed as "goods" - decided in favour of revenue.
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