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2022 (2) TMI 1066 - HC - VAT and Sales TaxClassification of goods - rate of Tax - steel tubes, steel strips etc. - taxable only at 4% falling under item No.4 of the second schedule of the Act or otherwise? - whether the bent steel supplied by the petitioner to Ashok Leyland Limited is a declared goods or not? - HELD THAT:- This was answered by the Division Bench of this Court in the case of the petitioner in Tube Investments of India Limited vs. Deputy Commercial Tax Officer, Group III, Enforcement-I, Greams Road, Chennai and others [2002 (8) TMI 822 - MADRAS HIGH COURT] wherein it was held that the fact that the specification of the tube or pipe supplied was given by the buyer would also make no difference, as what is supplied in fact, is the steel tube conforming to the specification given by the buyer and nothing more. The sales tax levied on steel tubes supplied by the petitioner, though put to use by the buyer as exhaust pipes, cannot exceed four per cent. Thus, it is evident that the issue involved in these writ petitions is no longer res integra as it was already answered by the Division Bench of this Court - petition allowed.
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