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2018 (4) TMI 1633 - CHATTISGARH HIGH COURTClassification of goods - Rate of tax - cable - whether taxable at the rate of 12.5% chargeable for 'cable' or taxable at the rate of 4%, which the appellant had paid declaring the goods as 'industrial cable' - Chhattisgarh Value Added Tax Act, 2005 - Burden of proof - Held that:- Section 14 of the Act, 2005 concerning burden of proof. The language employed in the provision is plain and simple that the burden of proof in support of the claim for lower rate of tax is on the dealer/assessee. In view of this provision, the learned Single Judge has rightly held that the appellant having failed to satisfy the Assessing Officer during reassessment proceeding or the revisional authority or even before this Court that the cables used by it were industrial cables, the appellant is liable to pay tax at the rate of 12.5% - Curiously, the certificate has not been issued by the manufacturer himself, therefore, the manufacture is not claiming the cable produced by him to be industrial cable. Merely because some cable is used in raising an industry it would not make the cable as industrial cable because the same involves manufacturing with specifications to be used only in industrial activity. The appellant has, thus, failed to satisfy the authorities that the cable used by it is industrial cable - appeal dismissed - decided against appellant.
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