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2022 (12) TMI 965 - HC - VAT and Sales TaxClassification of goods - SAREE, PATTA, DHOTI and GAMUCHHA - whether SAREE, PATTA, DHOTI and GAMUCHHA fall under Entry Serial No.3 of Part-II of Schedule appended to the OET Act? - HELD THAT:- When “saree, patta, dhoti, gamuchha” are considered, they are the products of “textile”. They do not lose essential characteristics of fabric. Thus, the expression “textile products including cotton fabrics and ready-made garments” is wide enough to take into its sweep the goods in question. The learned OSTT has appropriately held that the Appellate Authority has erred in giving restricted meaning to the expression contained in Entry 3 of Part-II of Schedule appended to the OET Act. The question whether the Division Bench of the Odisha Sales Tax Tribunal, Cuttack is right in law to hold that saree, patta, dhoti and gamuchha do fall under Entry No.3 of Part-II of Schedule appended to the OET Act, is answered in the affirmative in favour of the State of Odisha-Revenue and against the petitioner-dealer.
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