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2018 (5) TMI 461 - MADRAS HIGH COURTRate of tax - sale of chips with a brand name - taxable at 4% under Entry 107 of Part B of the first Schedule or at 12.5% under residuary entry? - Held that: - Entry No.107 in Part B of the first Schedule specifically specifies that processed fruit and vegetables including fruit jam, jelly, etc., other than those specified in the fourth Schedule, are liable to be taxed at 4% and for the other goods under Entry 69, the tax payable would be at the rate of 12.5% - potato chips will fall under the processed vegetable and when there is a specific entry, the tax applicable to that entry alone has to be applied and it is not expected to go to the residuary item. The product in question to be taxed at 4% - petition allowed.
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