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Smt. Namita Banka Versus Commercial Tax Officer, Agapura Circle, Abids Division, Hyderabad and another

2016 (7) TMI 1017 - ANDHRA PRADESH HIGH COURT

Rate of VAT - The assessing authority merely holds that bio toilets do not come under the category of rail coaches. No reasons are assigned as to how the assessing authority has come to the conclusion that these bio toilets do not fall under the said .....

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ition No. 39484 of 2015 - Dated:- 4-12-2015 - Ramesh Ranganathan and M. Satyanarayana Murthy, JJ. Dr. S. R. R. Viswanath for the petitioner. J. Anil Kumar, Special Standing Counsel for Commercial Taxes, for the respondents. ORDER Heard Dr. S. R. R. V .....

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t petition is the assessment order passed by the assessing authority (first respondent herein) on October 28, 2015, levying tax at 14.5 per cent. on the sale of bio toilets to the Indian Railways, on the ground that the assessee had not furnished a d .....

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under section 8(1) of the Central Sales Tax Act, 1956 (for short, "the CST Act") read with rule 12(1), (6) and (7) of the CST (Registration and Turnover) Rules, 1957; sale of goods to the Government falls within the ambit of section 8(2) of .....

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05 (for short, "the VAT Act"), the goods can be subjected to tax only at five per cent. and not treated as "general goods", under the Fifth Schedule which are liable to tax at 14.5 per cent. Entry 51 of the Fourth Schedule to the .....

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y 51 of the Fourth Schedule to the VAT Act and can be subjected to tax only at five per cent. In the reply to the show-cause notice issued by the first respondent, the petitioner stated that, on these bio toilet tanks, the CST payable, on inter- Stat .....

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