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2014 (8) TMI 1226 - HC - VAT and Sales TaxClassification of goods - rate of tax - after water proofing compound and construction material imported by the dealer - Whether liable to tax @ 4% as chemical and not as unclassified item? - section 59 of U.P. Value Added Tax Act - HELD THAT:- It is not in dispute that Excise Code of Acrylic Polymers under the Central Excise Tariff Act, 1985 is 3906000 and the applicant department has also given the very code number to the product falling under Entry No. 162 of Part-C of Schedule IInd to the Act. On this basis, the tribunal has recorded a finding that product has to be accepted as the goods under Entry No. 162. The contention of the assessee was rejected by the Assessing Officer on the ground that this product is only a water proofing / construction chemical. The Tribunal has also recorded a finding of fact that there is no denial of the claim of the appellant that bye products of Acrylic Polymer are included in entry “Polymer in primary form” with main code 3906000. So far as the other commodity i.e. “CICO Super Plast” is concerned, the case of the assessee is that this commodity is used as water reducing agent and as reaction accelerator for giving extra strength to the concrete after its use and as such this is chemical falling under Entry 29 of Part A of Schedule IInd to the Act. The assessing authority treated this commodity as “Water Proofing Compound and Construction Chemical” - there are no infirmity in the findings of facts recorded by the Tribunal. The applicants have not shown any perversity in the findings of fact recorded by the Tribunal. Under the circumstances the matter is concluded by findings of fact. The tribunal has rightly held that the aforesaid two products are liable to tax @ 4%. Revision dismissed.
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