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2023 (8) TMI 1093 - HIMACHAL PRADESH HIGH COURTClassification of goods - Khair - falls under the definition of “Timber” as defined under section 2(II) (Explanation 3) of the HP GST Act, 1968 or not - Khair wood, which is a raw material for katha manufacturing companies/ dealers, can be classified as converted timber or not as per notification dated 07-02-1992 - entitlement to claim sale @1% of Khair wood against RM-1, as per Notification No.EXNF( 9)2/99 (ii) dated 23-07-1999 or not. HELD THAT:- The issue as to whether Khair wood falls within the definition of timber or converted timber, has already been decided by Hon’ble Division Bench of this Court in KARTAR SINGH VERSUS STATE OF HP. AND OTHERS (AND OTHER CASES) [2008 (12) TMI 696 - HIMACHAL PRADESH HIGH COURT] following the judgment of Hon’ble High Court of Punjab & Haryana in PANWAR TIMBERS VERSUS STATE OF PUNJAB [2006 (9) TMI 508 - PUNJAB AND HARYANA HIGH COURT]. When the issue is covered by the above decisions, learned Tribunal has no authority or jurisdiction to make a Reference under Section 33(1) of the HPGST Act, 1968 to this Court in the manner as has been done. Therefore, the reference is rejected. The matter is to be re-considered by the learned Tribunal in light of the above decisions and an appropriate order be passed in the case of assessee in question.
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