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2015 (11) TMI 1494 - HC - VAT and Sales TaxWhether, on the facts and in the circumstances of the case and on a true and correct interpretation of sub-entry (xv) of entry 6 of Schedule B appended to the Bombay Sales Tax Act, 1959, was the Tribunal justified in law in holding that 'welding electrodes' continue to be 'wire rods' or 'wires' even after they were coated with lime, sand and binding glue - Held that:- statement of case and the reasons recorded by the Tribunal. Instead of repeating the same, it would be appropriate for us to quote the relevant paragraphs containing the reasons given by the Tribunal in its order - reasons given by the Tribunal, to our mind, are sound, legal and proper, and we fully agree with the reasoning given by the Tribunal - welding rods are covered under entry 6(xv) of Schedule B of the Bombay Sales Tax Act, 1959, and the same be subjected to tax - Appeal disposed of.
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