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2016 (3) TMI 332 - SC - VAT and Sales TaxRate of sales tax / VAT on roofing tiles as well as decorative roofing tiles. - classification - AO was of the opinion that the item in question would not be treated as “roofing tiles”, but comes within the description of “other tiles” - Held that:- Once determination is held in favour of the assessee, no further inquiry which is not germane to the issue would be permissible. We are , thus, of the opinion that the goods manufactured by the appellant are covered by sub-entry (iii) of Entry 8 Part ‘T’ of the Second Schedule on which only 5% sales tax is payable and not 15% as held by the authorities below. - Decided in favor of assessee.
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