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2021 (5) TMI 696 - HC - VAT and Sales TaxClassification of goods - rate of tax - gunny bags sold along with rice to Food Corporation of India - taxable @4% or @8%? - HELD THAT:- The Tribunal was right in applying the law explained by the Supreme Court in RAJ SHEEL AND OTHERS VERSUS STATE OF ANDHRA PRADESH AND OTHERS (AND OTHER APPEALS, WRIT PETITIONS AND SPECIAL LEAVE PETITIONS) [1989 (5) TMI 292 - SUPREME COURT], and concluding that the question had to be answered against the assessee and in favour of the Department. Factually, since it has been shown by the Department, on perusing the books of account of the Petitioner that the new gunny bags were separately sold and paid for by the FCI, the question framed by this Court is required to be answered in favour of the Department by holding that in the facts and circumstances of the case, the gunny bags sold along with the rice to the FCI is exigible to tax @ 8% as held by the Tribunal. Revision petition dismissed.
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