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2019 (5) TMI 806 - HC - VAT and Sales TaxRate of tax - cream milk mixed and flavoured milk - taxable at 8% or 16%? - classification of the goods - HELD THAT:- It is not in dispute that the dealer/assessee has sold flavoured milk and cream milk mixed - The department itself has issued a circular clearly holding that the flavoured milk is covered by the entry 'milk'. In the instant case, the Tribunal has rightly dismissed the appeal filed by the Commissioner while affirming the order of the first appellate authority. The first appellate authority has quashed the proceedings under Section 21 of the Act. Assessee itself has admitted the tax on cream milk mixed and flavoured milk at the rate of 8%. The revision filed by the Commissioner Trade Tax U.P. is dismissed.
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