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2022 (1) TMI 308 - HC - VAT and Sales TaxClassification of goods - rate of tax applicable to the furniture sold by the dealer - taxable at 5% or 13.5%? - HELD THAT:- In the case on hand the Tribunal, without referring to the Rules of Interpretation of Schedules under KVAT Act, has independently considered and recorded a finding in favour of the dealer that the dealer is entitled to rate of tax at 5% on the furniture sold under the head 'woodmarquetry'. The judgment of the Supreme Court in RECKITT BENCKISER (INDIA) LTD. VERSUS COMMISSIONER, COMMERCIAL TAXES AND OTHERS [2008 (4) TMI 489 - SUPREME COURT] has taken note of an omission on the part of this Court while disposing of a matter, where the Rules of Interpretation ought to have been considered but not considered while disposing of the case in the reported judgment and, after taking note of the review involved, set aside the judgment of this Court, remitted the matter to this Court for consideration and disposal afresh. In the circumstances of this case, the adjudication of the CESTAT cannot be treated as the conclusive circumstance in favour of the dealer. The dealer now claims rate of tax at 5% payable on a particular type of furniture sold by the dealer. The dealer will have to establish as a matter of fact and the fact so established in a sequential way corresponds to the HSN Code described in Customs Tariff Act, 1975 - Matter remitted to Tribunal for consideration and disposal afresh in accordance with law.
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