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2016 (7) TMI 1124 - HC - VAT and Sales TaxClassification - rubberised coir product - purchase of used polyurethane foam - Suppression of taxable turnover - Held that:- Agreeing with the finding of fact, rendered by the Appellate Assistant Commissioner (CT) that merely because, the latex gum was used, in the process of binding the coir fibre, the end product cannot be termed as foam rubber product and following the decision of this Court in State of Tamil Nadu v. Duroflex Coir Industries Private Ltd., [1997 (8) TMI 479 - MADRAS HIGH COURT] and Notification in G.O.P.303, dated 16.03.1981, applicable to rubberised coir, the Tamil Nadu Sales Tax Appellate Tribunal has dismissed the appeal filed by the revenue. First of all, samples have been perused and the Appellate Assistant Commissioner has recorded a categorical finding that the product is only made of rubberised coir, taxable at 5%, which fact has been concurred by the Tribunal - No demand - decided against the revenue.
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