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2024 (2) TMI 723 - ALLAHABAD HIGH COURTClassification of goods - granite stone block and pieces - rate of tax 14.5% or 5%? - applicability of entry no. 109 of the Schedule II Part A as per notification No. KA.NI-2-421/XI-9(1) dated 31.03.2011 - HELD THAT:- Entry No. 109 specifically includes "stone" with the caveat that the same shall not include glazed stone, marble and marble chips. On an interpretation of the intention of the Legislature, it is found that glazed stone, marble and marble chips have been specifically excluded from the definition of "stone" in Entry No. 109. If the Legislature wanted to exclude granite stone, the same could have very well been done by the amendment carried out on March 31, 2011 - if one were to agree with the submission made by the revenue, one would have to exclude several items that would ordinarily be termed as "stone", which is not permissible in law. Upon perusal of the order passed by the Tribunal, one finds that the Tribunal has held that stones that have not been processed in any manner, would be included in Entry No. 109 whereas processed stones that have gone through some kind of procedure would be excluded. The above finding is in consonance with the fact that glazed stone has been specifically excluded from Entry No. 109. There is no scope of interference in the well reasoned order passed by the Tribunal, and accordingly, this revision petition is dismissed.
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