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2018 (9) TMI 1115 - HC - VAT and Sales TaxRate of tax - bearings - Assessing Officer disallowed the claim of concessional rate of tax on the said turnover and assessed the turnover at 8% on the ground that bearings have specific entry in the I Schedule and they are not eligible to be sold against Form XVII declaration for lower rate of tax at 3% - Held that:- The Revenue has not disputed the factual position, which was taken note of by the Appellate Assistant Commissioner (CT), which has not been adequately dealt with in the order passed by the Tribunal. Thus, on facts, the Appellate Assistant Commissioner (CT) was fully justified in allowing the appeal and considering the factual matrix - the substantial questions of law, which have been raised, do not arise for consideration in this Tax Case. Tax case revision dismissed.
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