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2020 (3) TMI 145 - HC - VAT and Sales TaxClassification of goods - galvanized poles - whether the galvanized poles would fall into the category of "transmission line material" and would be liable to be taxed at the rate of 4%, rather than unclassified items? - HELD THAT:- The Galvanized Poles used for light is a specific product which is used only for the purposes of street lightening, while the entry under which tax liability is sought which is at Serial No. 236 pertains to overhead transmission lines material. The over head transmission lines material has further been described in Section 2 (aaa), where transmission line has been defined which includes transmitting electricity from a generating station to another generating station or a sub-station etc. clearly the said definition would not include galvanized poles which is used for lighting. Undoubtedly the Feeder Pillar is used for transmission of electricity while galvanized poles used for lighting are not used for transmission of electricity. The findings recorded by the Tribunal are clearly flawed and therefore the order of the Commercial Tax Tribunal dated 01.June.1999 deserves to be set-aside and the galvanized poles used for lighting are liable to be taxed, as unclassified items - revision allowed.
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