New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Classification of goods - Impact of use of punctuation mark

Dated:- 19-10-2016 - While deciding the issue of classification of goods being rexine cloth under the Schedule B of the Haryana Value Added Tax Act, 2003, in the case of Jasch Plastics India Ltd. Versus The State of Haryana - 2016 (9) TMI 1083 - PUNJAB AND HARYANA HIGH COURT, honorable High Court has observed that, Once a punctuation mark has a specific meaning, it has to be given effect to. It cannot be treated as otiose. Meaning thereby, there is a break in sentence at that stage. It is also e .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

en certainly the condition of levy of additional excise duty in lieu of sales tax will not be applicable to the goods mentioned in the first part thereof. The entry can be read as leather cloth and inferior or imitation leather cloth ordinarily used in book binding and rubber used tissue or synthetic water tissue or synthetic water-proof fabrics whether single textured or double textured and book-binding cotton fabrics provided additional Excise Duty in lieu of sales tax is levied on them . The .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version