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2018 (12) TMI 351 - HC - VAT and Sales TaxRate of tax - Classification of goods - plastic trays, containers, box and bowls - whether fall under Entry 174 of List A of Third schedule bearing HSN Code 3923 and are taxable at the rate of 5% - Held that:- The containers, trays and bowls made of plastic cannot be said to be either a tin, bag or cover. The plastic containers, trays and bowls having not been included in any of the entries and the specific eight digit HSN Code 3923.90.90 under the Customs Tariff Act also having not been included under Entry 174, it cannot be said that the containers, trays and bowls which fall under the Tariff Entry 3923 as against eight digit HSN Code 3923.90.90 is also included under Entry 174 of List A of Third Schedule under the KVAT Act. The main heading under Entry 174 is not aligned to the four digit HSN Code and the eight digit HSN Code under 3923.90.90 is not aligned against any of the sub-entries under Entry 174. The Commissioner has correctly found that the said goods do not come under either Sl.No.3 or 3A - We have extracted those goods which come under Sl.No.3 or 3A herein above, which do not include either of the goods now arising for our consideration in the appeal; being containers, trays and bowls. The said commodities do not also fall under Entry 174 packing materials and hence necessarily the same has to be taxed under the residuary entry of SRO 82/2006. The impugned order in the above case being a continuation of the proceedings under Section 94, there can be no prospectivity declared for the same. Appeal dismissed - decided against Appellant.
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