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2022 (3) TMI 689 - HC - VAT and Sales TaxClassification of goods - Ujala Supreme - classifiable under Entry No. No.54 (113) of Schedule-A, Part II-A of H.P. VAT Act, 2005 as ‘synthetic organic colouring matter’ or not? - HELD THAT:- The Entry in Column-II of notification issued by the respondent detailing Industrial input and packing material entry against Entry 55 (113) of Schedule-A, Part II-A of H.P. VAT Act, denotes the HSN number, i.e Harmonized System of Nomenclature developed by International Customs Organization and adopted in the Customs Tariff Act, 1975. Noticeably, the Entry against serial No. 113 of the notification issued by respondent detailing Industrial input and packing material specified in Entry 54 of Part-2 of Schedule-A of the H.P. VAT Act, can not be said to be used without purpose. The only corollary that can be drawn from the use of HSN code is to have reference of the product viz-a-viz Customs Tariff Act, 1975 for the purposes of identification. Since the AVP is referable to item denoted by HSN code 3204 as adopted by Customs Tariff Act, 1975, the same can not be ignored for the purposes of H.P. VAT Act. The question of law framed in these petitions finds its answer on all fronts from the aforesaid judgment passed by Hon’ble Supreme Court in M/S. MP. AGENCIES VERSUS STATE OF KERALA [2015 (3) TMI 787 - SUPREME COURT]. The product ‘Ujala Supreme’ is thus held to be classifiable under Entry 55 (113) of Schedule-A, Part II-A of H.P. VAT Act, 2005 as “Synthetic organic colouring matter” and assessable to the rate of VAT applicable to such Entry of Schedule-A. The product ‘Ujala Supreme’ is held liable for VAT under H.P. VAT Act at the rate which is applicable for items against Entry 54(113) of the Part-II of Schedule-A of H.P. VAT Act - Petition allowed.
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