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2018 (1) TMI 1194 - HC - VAT and Sales TaxConcessional Rate of Tax - purchase of machinery spares, Generator spares, Hand lift - The assessing officer rejected the concessional rate of tax by holding that, as per provisions of section 3(5) and entries 3(i) to 3(ix) of English Schedule to the Tamil Nadu General Sales Tax Act, 1959, the assessee was not eligible to purchase machinery spares separately for repairs, reconditioning or replacement - AO observed that, assessee had purchased chemicals, dyes and finishing chemicals and used for converting wet blue to finished leather and since both wet blue and finished leather are one and the same commodity - As per the AO no manufacturing takes place. Held that: - Following the decision in the case of The State of Tamilnadu, rep. by the Joint Commissioner (CT) Versus Habib Leather Manufacturing Co. [2017 (12) TMI 621 - MADRAS HIGH COURT], tax revision dismissed - decided against revenue.
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