Sir, One of my client is selling MUG in Maharashtra.
In Schedule-C MUG is not specifically mentioned but under entry-46 'cups and glasses of plastic and paper' is mentioned.
Whether CUP include MUG and will be taxable at the rate of 5 percent of MUG will go in SCH-E at the rate of 12.50 percent .
Is there any case law describing this issue.
Please reply and solve the issue.
Rajiv Agrawal
9322122687
Clarification needed on whether mugs fall under MVAT Schedule-C entry-46 for 5% tax or Schedule-E for 12.50%. A query was raised regarding the tax rate applicable to the sale of mugs in Maharashtra under the Maharashtra Value Added Tax (MVAT). The question is whether mugs, not specifically listed in Schedule-C, could be categorized under entry-46, which includes 'cups and glasses of plastic and paper,' and thus be taxed at 5%, or if they should fall under Schedule-E with a 12.50% tax rate. A response asked if the issue had been clarified, indicating a need for further clarification or case law on the matter. (AI Summary)