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2022 (1) TMI 387 - HC - VAT and Sales TaxClassification of goods - Whip Topping - taxable under the residuary provision when Sl. No.4 of the Notification dated 30.04.2005 or not - industrial inputs or not - HELD THAT:- It is discernable that in identical circumstances in the assessee's own case in STA No.118/2013 and allied matters referred to above, the coordinate bench of this Court having considered the applicability of the clarification issued by the Commissioner, has set aside the order of the Tribunal as to whether it is prospective or retrospective in nature and restored the matter to the file of the assessing authority to examine this aspect keeping open the rights and contentions of the parties. The matter is restored to the file of the assessing authority for examining the matter - revision petition is allowed in part.
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