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2017 (2) TMI 1375 - HC - VAT and Sales TaxClassification of goods - Gypsum Board - rate of tax - Whether “Gypsum Board” comes within the category of “Gypsum of all form” with rate applicable @ 4% under entry 56 of Notification dt.19.04.2006 or under the residuary Schedule (V)? Held that:- A bare perusal of the process given, “Gypsum Board” can certainly be considered as part of entry 56 namely; “Gypsum in all its form” which should mean Gypsum of all kinds and “Gypsum Board” being an item of Gypsum, the same should certainly cover in the aforesaid entry No. 56 of Schedule (IV). The Bombay High Court in the case of Commissioner of Sales Tax, Mumbai Vs. India Gypsum Ltd. [2009 (4) TMI 811 - BOMBAY HIGH COURT] which is the same company which approached initially being a manufacturer/producer of “Gypsum Board” before the Additional commissioner. The case before the Bombay High Court was identical to the product in the instant petition - It was held that the “Gypsum Board” is falling within the entry 41 of Schedule C with a rate of 4% and not the residuary rate of 12.5%. The “Gypsum Board” being manufactured and sold would certainly be covered by entry No. 56 “Gypsum in all its form” - petition allowed - decided in favor of petitioner.
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