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2016 (1) TMI 189 - HC - VAT and Sales TaxLevy of entry tax on Coolants - whether or not it is a petroleum by product - Karnataka Tax on Entry of Goods Act 1979 - various petroleum products including lubricating oil to be taxable under the KTEG Act at the rate of 5% - Held that:- The notices Annexures-D Series are quashed. Liberty is reserved to the 2nd respondent-clarifying authority to have the ‘coolant’ manufactured by the petitioner, tested, and examined in a manner known to law over the genuineness of the claim of the petitioner relating to its contents/ingredients, and if necessary to issue clarification of the ‘coolant’ manufactured by the petitioner, contains petroleum by product, after extending a reasonable opportunity of hearing to the petitioner, to pass orders in accordance with law. In the event, it is established, by way of test or other examination, that the ‘coolant’ manufactured by the petitioner contains demineralised water and Ethylene Glycol and nothing more, the two clarifications Annexures-B and C will have no application to the case of the petitioner.
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