Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Sodium Bicarbonate (Soda Ash) and Magnesium Sulphate (Epsom Salt) are not enumerated in Entry-9 of the VI Schedule, which covers dyes and chemicals. A Government Order directs a levy of 8% sales tax on all chemicals not covered under Entry-9. In a similar case, the erstwhile High Court of Judicature, Andhra Pradesh held that any chemical not enumerated in Entry-9 would fall under the Government Order and be taxable at 8% only, irrespective of its usage as a raw material. Consequently, the goods in question are to be taxed at 8% as they are chemicals not covered under Entry-9. The Revision Orders of the Joint Commissioner (CT) (Legal), Office of the Commissioner of Commercial Taxes, A.P, Hyderabad are set aside, and the petition is allowed.
Sodium Bicarbonate (Soda Ash) and Magnesium Sulphate (Epsom Salt) are not enumerated in Entry-9 of the VI Schedule, which covers dyes and chemicals. A Government Order directs a levy of 8% sales tax on all chemicals not covered under Entry-9. In a similar case, the erstwhile High Court of Judicature, Andhra Pradesh held that any chemical not enumerated in Entry-9 would fall under the Government Order and be taxable at 8% only, irrespective of its usage as a raw material. Consequently, the goods in question are to be taxed at 8% as they are chemicals not covered under Entry-9. The Revision Orders of the Joint Commissioner (CT) (Legal), Office of the Commissioner of Commercial Taxes, A.P, Hyderabad are set aside, and the petition is allowed.
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