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1961 (11) TMI 46 - SC - VAT and Sales TaxWhether the additional tax can be included in the turnover relating to the special goods and the resultant sum taxed at 6 pies for every rupee? Held that:- Appeal dismissed. What the Deputy Commercial Tax Officer has ordered, and the High Court was right in setting aside the order of the Sales Tax Appellate Tribunal, and restoring the order of the Deputy Commercial Tax Officer. The tradesman pays tax at the rate of 3 pies for every rupee on all the goods and an additional tax of 6 pies on every rupee of the turnover relating to certain classes of goods. But, though he pays tax on the tax charged by him in the price, the tax at different rates goes into different turnovers, and there is no additional tax at 6 pies on those goods on which such tax is not imposed by the Act.
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