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2019 (10) TMI 809 - HC - VAT and Sales TaxClassification of an item - mirror glass sheets - unclassified item or not - Whether, in the facts and circumstances of the case, the Tribunal was justified in taxing the mirror glass sheet being sold by the revisionist either as toilet requisite or by treating them to be different from ordinary glass sheet and therefore falling within the purview of Entry-39 of the Notification dated 20.5.1976? HELD THAT:- In the facts of the present case, it is found that the fundamental aspect, whether a commodity glass/mirror sheets, dealt with by the assessee, were toilet requisite had been decided in the negative i.e. in favour of the assessee and against the revenue in the earlier assessment year. That decision of the Tribunal was confirmed by this Court in the year 2014. Without that decision having been reversed, there is no occasion to allow the matter to be agitated any further. Revision allowed.
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