Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 1379 - HC - VAT and Sales TaxClassification of goods sold - rate of tax - Electrically Operated Anti-mosquito devices & repellents, Electrically Operated Anti-Mosquito Mat, Anti-Mosquito Coil, Rat Kill, “Harpic”, “Lizol”, “Dettol” Antiseptic - the Assessing Officer was prima-facie of the opinion that the claim of the assessee that it falls in Schedule-IV of the RVAT Act is not correct rather it falls in the residuary Schedule on which rate prescribed is 12.5% which was required to be paid and not 4% as claimed by the assessee - Held that:- The entry as they stand does mention Insecticide or Pesticide as part of the Entry and it may be that these are categorized for the benefits to farmer/agriculturist who may use such products in farming to prevent Insects or germs which may damage the crop but still Insecticide/Pesticides is certainly forming part of the Entry - The Apex Court in the case of Bharat Sanchar Nigam Limited and Another Vs. Union of India and Others [2006 (3) TMI 1 - SUPREME COURT] has also held that if an entry has been interpreted consistently in a particular manner for several assessment years ordinarily it would not be permissible for the revenue to depart therefrom unless there is a material change. The claim of the assessee that the products being sold by the assessee would fall in Entry 21 or 29 of the Act as the case made be is well reasoned and justified and the authorities were unjustified in taking it under the residuary Schedule (V). The claim of the assessee is just and proper. Penalty - Held that:- There is no occasion of levy of penalty, even otherwise, it is a case of classification of entries which is being considered. Admittedly, the books of accounts has been maintained and such books have been accepted by the Assessing Officer, all the entries were entered in the Stock Register and there is no unrecorded sale noticed or found or adversely commented by the ld. A.O. even at the time of survey - penalty not warranted. Appeal allowed - decided in favor of appellant.
|