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2000 (1) TMI 176 - SC - Central ExciseValidity of imposition of entry tax on glass and plastic bangles under the Karnataka Tax on Entry of Goods Act, 1979 Held that:- As stated earlier on reading Entry 30 and Entry 54, we have no manner of doubt that there is neither any ambiguity nor they lack any clarity. The legislature intended to levy and collect entry tax on the articles mentioned in both these entries. The words used therein are of wider import and clearly indicate that all articles made of glass or made from all kinds of all forms of plastic including articles made of polypropylene, polystyrene and like materials are subjected to payment of entry tax. It cannot be disputed that the articles in question, namely, bangles are made of glass and or made of plastic etc. Thus the words used in Entry 30 “all articles made of glass” and in Entry 54 “articles made from all kinds of and all forms of plastic including articles made of polypropylene, polystyrene and like materials” would make it quite clear that the entry tax is leviable on such articles. Glass bangles and plastic bangles would be clearly covered by Entry 30 and Entry 54 respectively of the said Notification and are subject to entry tax at 2%. Against assessee.
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