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2015 (12) TMI 1898 - HC - VAT and Sales TaxLevy of Entry Tax - entry of raw material being brought into a local area for consumption in manufacturing of a new commodity - HELD THAT:- The question of law has been decided by this Court in the case of THE COMMISSIONER COMMERCIAL TAX LKO. VERSUS S/S MARINO INDUSTRIES LTD. [2014 (12) TMI 1422 - ALLAHABAD HIGH COURT] wherein this Court has taken into consideration the finding of fact that the dealer was a manufacturer of laminated sheets using craft paper as raw material and not for packaging purposes and, therefore, the contention of the State has not been accepted by the Tribunal as it is only the goods specified in the schedule as notified by the State Government, which is liable to be levied with entry tax. The goods as specified in the Notification specifically provide for paper for packing purposes and, therefore, that would not include the paper, which is being used as raw material. The question of law is, therefore, decided in favour of the assessee and against the revenue. Revision dismissed.
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