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2016 (7) TMI 626 - BOMBAY HIGH COURTRate of tax on supply of LPG in cylinders - domestic supply versus commercial supply - Held that:- The appellants are not doing any such activity, but are manufacturing gas and supplying it to HPCL. In such circumstances, the exemption could not have been claimed by the appellants before us. Once the underlying facts and which are undisputed have been correctly noted and appreciated, then, merely because some certificate issued by HPCL has not been taken into account will not enable us to interfere with the order of the Tribunal. Any Trade Circular and as is clarified therein, cannot control the interpretation of the exemption clause or the Schedule entry which carves out the same. - Decided against the appellant.
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