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2019 (11) TMI 824 - HC - VAT and Sales TaxRate of tax - bolders, sand, pipes, etc. - It is the contention of the assessee that the rate of tax on such commodity was 4% whereas he has been subjected to tax @ 12.5% - HELD THAT:- For the purposes of deduction of tax at source, lower rates are prescribed, whereas the rate of tax on commodity is independent and is separately notified in that regard. The commodities being taxable @12.5%, there is no merit in the submission advanced by learned counsel for the assessee. Also, it has been submitted that the bolders supplied by the assessee were of size less than 90 mm. Therefore, it was taxable @ 4%. It is contended that, that issue has not been decided by the Tribunal - However, perusal of the order of the first appeal authority reveals that admittedly, the assessee had not maintained any books of accounts during the assessment year in question. That being an undisputed fact, the argument being raised, cannot be carried any further, this being the revisional jurisdiction. Revision dismissed.
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