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2016 (9) TMI 409 - SC - VAT and Sales TaxExemption from payment of entry tax - packing material of tea - packet tea - tea in tea bags - quick brewing black tea - notification dated 31.3.1993 issued under Section 11A of the Karnataka Tax on Entry of Goods Act, 1979 - Explanation II to a Notification dated 23.9.1998 issued under Section 3 of the said Act - goods - section 2 (4A) - schedule - section 2(7) - tax - section 2(8) - value of the goods - section 8a - goods - Section 2(A)(4a) of the Entry Tax Act - manufacture - levy of tax - whether “packing materials” which enter the local area for consumption therein, that is for packing tea that is manufactured by the appellant, can be said to be raw material, components, or inputs used in the manufacture of tea? - Held that: - the judgement of the case Nestle India Ltd. v. State of Karnataka [2006 (3) TMI 742 - KARNATAKA HIGH COURT], is followed where it was held that when raw materials, component parts and inputs are spoken of, obviously they refer to materials, components and things which go into the finished product, namely, tea in the present case, and cannot be extended to cover packing materials of the said tea which is separately provided for by the aforesaid Entry 66 - appeal dimsissed - decided against appellant.
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