Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2020 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (10) TMI 210 - HC - VAT and Sales TaxClassification of goods - lever files made of cardboards - whether taxable under the Residuary Entry No.40, Part-B of the First Schedule of the TNGST Act or under Section Entry 40(iv) of the First Schedule to the TNGST Act, which is taxable at 10%? - HELD THAT:- The lever files dealt with by the petitioner, which also contains print, would squarely fall under the Entry 40(iv). The reasoning of the respondents that printing of just a few words alone in the file is unacceptable, since the Entry does not define what the nature of print should be. Moreover, when other materials like folders and file covers have been brought under the purview of Entry 40(iv), the claim by the respondents that lever files made of cardboards has to be brought under the Residuary Entry under 40 Part (B) is far-fetched. The intention of the legislature while bringing them in certain categories of goods under Entry 40(iv) alone requires to be seen and I am of the view that when 'folders and file covers', which carries certain prints are brought under 40(iv), 'lever files made of cardboards' with some print on it, will also squarely fall under the same Entry. Thus, the commodity “lever files made of cardboards” with any print on it, will fall under Entry 40(iv) of the First Schedule of the TNGST Act - petition allowed.
|