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2022 (8) TMI 5 - HC - VAT and Sales TaxLevy of Sales Tax - whether tin containers sold by the Petitioner were exigible to sales tax not under Entry 129 of List-C of the rate chart appended to the Orissa Sales Tax Act, 1947 (OST Act) but under the residual entry where the rate of the tax was 12%? - Application of principles of consistency - HELD THAT:- From the copy of the assessment order for 2004-05, it is evident that the tin containers have been taxed at 4% and not 12%. That order has not been further questioned by the Revenue. Since for the subsequent year the plea of the assessee in the above regard has been accepted there is no reason why even on the principles of consistency it should not govern the earlier AY i.e. 2003-04. There is merit of the contention of the counsel for the Assessee that the expression ‘tin containers’ is to be understood the in the normal commercial and trade parlance and it would be erroneous for the Department to insist that only containers manufactured entirely out of tin should be considered to be tin containers. The essential character of the product being that of a metal container, as understood in trade and common parlance, metal containers with a coating of tin would satisfy the description of ‘tin containers’. There is, therefore, merit in the contention that it is classifiable under Entry 129 of List-C of the rate chart appended to the OST Act. Decided in favor of assessee - revision petition is disposed of.
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