Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 950 - HC - VAT and Sales TaxClassification of goods - Parachute Oil - Medikar - Revived Instant Starch - HELD THAT:- The issue decided in the case of M/s. Merico Ltd. vs. Commissioner, Commercial Taxes, U.P., Lucknow and other connected matters [ 2015 (3) TMI 431 - ALLAHABAD HIGH COURT ] where it was held that, ".....word Starch as used in Entry 118 of Schedule II Part A of the U.P. VAT Act, 2008 has neither been referred to as edible or inedible and therefore Revive Starch must be held to be falling within the meaning of word Starch as used in Entry 118. If it had been the intention of the Legislature to distinguish between edible and inedible Starch, the Entry 118 itself would have explicitly said so and therefore when the Legislature itself is silent a meaning or interpretation to a word used in the statute must not be given which the Legislature itself did not intend and did not say in so many words." The revision dismissed.
|