Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 213 - BOMBAY HIGH COURTClassification of goods - Agro Shed Knitted fabric (i.e. H.D.P.E. Knitted fabric) - Classification under schedule entry "C-I-15-A" or schedule entry "C-II-58" - Revenue neutral position - Held that:- The position and on facts which emerge from reading of the trade circular/notification and the schedule "A" is that there is presently nil or zero rate of duty on the goods in question. - Once there is no revenue impact or effect and which could have been possibly allowed this Court to pass any order on the questions which have been referred for its opinion and finding that there is no such impact as the goods do not presently attract any sales tax that we are of the opinion that the reference and controversy therein is purely academic. We are not called upon in this case to decide the case or dispute of classification. The questions as posed also do not raise such issue and even if they do raise, finding that there is no revenue impact as rate of duty is zero or nil, then the reference can be disposed of as infructuous. - Decided against Revenue.
|