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2015 (8) TMI 858 - HC - VAT and Sales TaxClassification of shampoo Entry 48 and 63 Assessing authority assessed good taxable at 8% under Entry No. 48 UPTT - Thereafter assessing authority had doubt as to whether shampoo imported by petitioner was taxable at 8% or 12 % under entry No. 63 and accordingly submitted proposal for grant of sanction under Section 21(2) of U.P. Trade Tax Act 1948 Petitioner alleged that it was clear case of change of opinion which was not permissible in view of settled position of law Held that - Entry No.48 of Notification No.101 of 2000 as notified in Hindi language was different As per hindi notification Entry No. 48 only relates to such soaps which were used for washing clothes whereas as per english version Washing soaps and other materials used for washing purposes In light of difference found in English and Hindi version in Entry No.48 of Notification and decision of Supreme Court in Associated Distributors Limited 2008 (5) TMI 394 - SUPREME COURT OF INDIA Hindi version would prevail Entry No.48 was with regard to soap which were used for washing clothes Shampoo which petitioner was importing and selling was being used for washing hairs would not be covered under Notification No error in order of sanction found Petition dismissed Decided against Assesse.
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