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2022 (4) TMI 472 - HC - VAT and Sales TaxDetermination of taxable turnover - enhancement of turnover - suppressed material found at the time of survey - rate of tax - kesar thandai - shikanji - mango syrup - gulab jal - HELD THAT:- From perusal of the entry Schedule-II Part-A Serial No. 103, it is evidently clear that the fruits including fruit jams, jelly, pickle, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise) are liable to be taxed @ 4% only plus SAT which comes to 5%. In the case in hand, the items which were found at the time of survey was mango syrup, gulab jal, shikanji and kesar thandai will fall as such in the aforesaid category at serial no. 103 and, therefore, liable to be taxed at a lower rate. Further counsel for the revisionist submits the the tax on purchase was also levied and, if the dealer deposit the tax on the same than as per the provisions of Section 13 of the Act, he is entitled for input tax credit on the full amount of the tax paid to him on purchase - To the said averment, learned standing counsel submits that for redetermining the benefit of input tax credit, the matter has to be examined by the Assessing Authority. The revisions are allowed in part and the matter is remanded to the Assessing Authority for the purpose of redetermining the input tax credit.
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