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2017 (8) TMI 972 - HC - VAT and Sales TaxExemption of Rotary Tiller from Levy of VAT - whether the petitioner is entitled for exemption, as their equipment has been described in Part B - Sl.No.1(ii)(17), being classified as Rotavator? - Held that: - What is required to be seen by the Assessing officer is whether the Rotavator is a trade name or a trade mark and whether it is equivalent to a Rotary Tiller. A steel Almirah is colloquially referred to as Godrej, which infact is a trade mark of a premier company producing Steel Almirah - matter is remanded to the respondent for fresh consideration, who shall extend the benefit of exemption granted for the agricultural implement Rotavator - appeal allowed by way of remand.
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