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2024 (2) TMI 70 - HC - VAT and Sales TaxClassification of goods - Whether the cello used by the assessee were capital goods or merely usable containers used for sale of the ink manufactured by the assessee? - HELD THAT:- Upon a plain reading of what has been written by the Tribunal, it appears that Cello is an apparatus that is fitted to the plant and machinery where the final product is stored, and once the Cello is filled up, the same is removed from the plant and machinery and it is replaced with another Cello. The fact that the Cello is directly sent to the customers for consumption would not take away from the fact that it is used as a storage device for the manufactured ink. Mere fact that the Cello is a moveable apparatus that is sent to the customers, would not take away from the fact that it is only a storage tank in the factory. This by itself makes it an essential part of the manufacturing process and would qualify it under Section 2(f)(iii) of the Act. There are no justification to intervene in the decision made by the Tribunal. As a result, both the revisions are, accordingly, dismissed.
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