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1994 (3) TMI 108 - SC - VAT and Sales TaxWhether wire is a different commercial commodity from rod? Held that:- Iron wires cannot be taken as a separate taxable commodity and, if wire rods which were purchased by the appellants had suffered sales tax, the same could not be realised from the sale of wires. Shri Lahoty indeed brought to our notice Notifications No. 1 and II issued by the Government of Andhra Pradesh under G.O. Ms. No. 176 dated 13-2-1986 as per which sale of wires was exempted from sales tax starting from 1-4-1976 if the wire rods used by the wire drawing units in the State for the manufacture of wire had been subjected to tax under the State Act. The appeals are allowed by setting aside the impugned judgments and by leaving the appellants to pursue the matter of refund
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