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2016 (9) TMI 464 - HC - VAT and Sales TaxTaxability - bagasse tax free commodity is the sale of 'bagasse' is a tax free sale under section 5 of the Bombay Act covered under schedule entry A-44? - whether bagasse is sugarcane or not? Held that: - It was held that so long as these are not identifiable and distinctly known goods to the commercial world, they cannot be brought to tax or if they are part and parcel of sugarcane or are a waste or a by-product when sugarcane is crushed, then, that cannot be brought to tax. Once it has been consistently held that residue or waste of something like sugarcane does not amount to manufacturing a distinct product or goods known to the commercial world, then, no question of taxability arises no ambiguity regarding the taxability of bagasse sale of bagasse is a tax free sale appeal allowed decided against Revenue.
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