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2014 (7) TMI 235 - SC - VAT and Sales TaxTaxability of Vaccum Cleaner @ 12% treating it as electrical goods - entry 81 of the notification - appellant has submitted that since vacuum cleaner is not specifically included within the entry 81, therefore, it should be deemed to be excluded - Held that:- none of electrical goods, instruments, apparatus, which is included in the said entry is specifically mentioned and if that interpretation is accepted, all electrical goods would have to be excluded because they are not specifically mentioned therein. That could not be the intention of the framers of the notification while exercising the powers under the subordinate legislation. If we also accept such an interpretation, in our opinion, entire entry 81 would be rendered otiose - decisions given by the High Court as also by all other authorities are correct decisions, recording cogent reasons, and, therefore, we are not inclined to interfere with the same - Decided against assessee.
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