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2016 (12) TMI 512 - HC - VAT and Sales TaxClassification of goods - Wooden Cable Drums - chargeable under sl. No. 169 of Schedule “C” to the West Bengal Value Added Tax Act, 2003? - Held that: - The present writ petition is against the revisonal order. The revisional order has to be adjudged on the basis of the materials made available with the revisional authority. At no stage, the petitioner brought to the notice of any of the adjudicating authority up to the revisional authority that, the item is governed by sl. No. 169. At this stage, therefore, I am not in a position to permit the petitioner to argue that, the case of the petitioner is governed by sl. No. 169 and not otherwise. That apart on consideration of serial 169 I accept the contention made on behalf of the respondents that a Wooden Cable Drum cannot come within the description of a Wooden Crate or Box or Tea Chest as enumerated in serial No. 169. A drum cannot be said to be crate or a box or a chest. A wooden drum is not specifically stated in serial no. 169. The items described therein takes colour from each other. On such premises, a wooden drum cannot be said to fall into the items described in serial no. 169. - petition dismissed - decided against petitioner.
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