Classification of goods - Ujala Supreme - ‘synthetic organic ...
VAT and Sales Tax
March 17, 2022
Classification of goods - Ujala Supreme - ‘synthetic organic colouring matter’ or not - The only corollary that can be drawn from the use of HSN code is to have reference of the product viz-a-viz Customs Tariff Act, 1975 for the purposes of identification. Since the AVP is referable to item denoted by HSN code 3204 as adopted by Customs Tariff Act, 1975, the same can not be ignored for the purposes of H.P. VAT Act. - HC
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