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2015 (9) TMI 458 - SC - CustomsDenial of benefit of Exemption Notification No. 34/98-Cus – Pig hair bristles that were imported were sold against which revenue issued show cause notice stating that since these pig hair bristles were sold without any sales tax been paid thereon, benefit of Exemption Notification would not be available to importer – Commissioner, concluded that Exemption Notification exempting pig hair bristles from tax would amount to case where no tax is chargeable on sale of goods and therefore, benefit of said Notification would not be available to importer – Tribunal vide impugned order reversed order of commissioner – Held that:- on reading of Sections 3 and 7 of Delhi Sales Tax Act, 1975, it becomes clear, that so far as imported item, viz., pig bristles is concerned, no sales tax, in fact, is charged on same – Since no tax is chargeable on sale of such goods, said Exemption Notification will therefore, not apply – We, accordingly, set aside judgment of tribunal and restore Commissioners’ order – Appeal disposed of.
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