Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 217 - HC - VAT and Sales TaxDenial of benefit of notification dated March 6, 1991 - Held that:- Tax Board has rightly held that goods of which the dominant and essential component was copper were "products of copper". Hence the manufacture of electrical wires, PVC power electrical cables and electrical cables with 85 per cent. component of copper satisfied the condition of the notification dated March 6, 1991 that the copper purchased at a concessional rate was to be utilised for the manufacture of copper products. There is no illegality or perversity in the impugned order dated November 4, 2003 passed by the Tax Board. Further the OIC has not been able to establish that the view of the Tax Board on the question in issue as enumerated in the case of Jai Ambe Copper Industries was challenged or set aside. - Decided against Revenue.
|