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2016 (12) TMI 311 - HC - VAT and Sales TaxClassification of goods - tyre, tubes and flaps - parts and accessories - rate of 1% should be applied in accordance with Entry No.8 of the Notification dt 24.3.2005 or 4% as prescribed in Entry No.19 - Held that: - though tyre and tubes can certainly be said to be parts and accessories, to be fitted in a motor vehicle, without which a motor vehicle cannot run on the road, but there is a specific Entry for tyre, tube and flaps being Entry No.19 as quoted hereinabove, which is very specific with a rate of 4%. Once there is a specific rate separately ascertainable of the commodity in dispute, in my view the same shall supersede the other Entries, if any. Taking into consideration the aforesaid Notification and the clear description of the items in dispute, in my view no ambiguity is noticed in the said Entry and both, the Tax Board as well as Additional Commissioner, have rightly come to the said conclusion. It may be true that if there is ambiguity, the benefit should be passed on to the dealer/manufacturer/producer - a bare perusal of the Notification does not show any ambiguity or doubt so that any benefit could be conferred on the petitioner - petition dismissed - decided against petitioner.
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