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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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