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2015 (3) TMI 959 - HC - VAT and Sales TaxRate of tax - Levy of tax on aluminum powder - Held that:- It is clear that the residuary entry would not be applicable when a specific rate of tax has been prescribed on a particular commodity. In the present case, the rate of tax on aluminium has been prescribed as four per cent. The Revenue is not permitted to levy the tax at 12.5 per cent on the ground that the petitioner has been selling aluminium granules (aluminium powder) because nature of the product has not been changed. It is the aluminium granules which have been supplied by the petitioner to the railways. It is used as aluminium. There is no different use. Hence, in our opinion, the petitioners are liable to pay tax at four per cent. - question is of interpretation of aluminium mentioned in the entry. Hence, the petition is maintainable. - respondents are directed to re-assess the tax liability of the petitioner after calculating the payment of rate of tax payable by the petitioner at four per cent on aluminium granules (powder) - Petition disposed of.
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