Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 158 - HC - VAT and Sales TaxImposition of VAT - sale of “Manually Operated Sprayers” - Held that: - this Court is satisfied that the said question need not be straightaway decided by this Court, as there is no sufficient material on record to embark upon such enquiry as to the nature of commodity dealt with in the present case or decide the question of interpretation about the said commodity falling under the Entry described in the Notification dated 31.3.2010 as “Agricultural Sprayers” or “Manually Operated Agricultural Implements” covered by First Schedule of the Act. Such question deserves to be first decided by the Head of the Department, viz., the learned Commissioner under Section 59(4) of the Act - petition disposed off.
|