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2016 (2) TMI 5 - HC - VAT and Sales TaxEntry tax - KTEG Act - Rubber Process Oil, which is used as a lubricating agent in the manufacture of rubber products - Appellant contended that the levy of entry tax at 5% on the value of Rubber Process Oil is lacking in jurisdiction and opposed to law - Held that:- the classification under the Central Excise Act would have no application under the KTEG Act. - the notification issued under the Central Excise Tariff could not be the basis to conclude that the Rubber Process Oil could be classified as a petroleum product falling under "Tar and others". The clarification issued by the Commissioner of Commercial Taxes is held to be bad in law and shall not bind the petitioner - impugned order quashed - Decided in favor of appellant.
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