https://www.taxtmi.com/caselaws?id=221488 Stone broken into small pieces after blasting was treated as grit where the size was up to 90 mm, bringing "Kattal Gitti" within the Schedule II entry taxable at 4%. The Tribunal's view was accepted because gitti, kankere and stone ballast were regarded as the same class for tax classification purposes. Pieces exceeding 90 mm were outside that entry and would be treated as unclassified; on the stated facts, the Department's challenge failed and the 4% classification stood. en-us Thu, 17 Jan 2013 00:00:00 +0530 Thu, 01 May 2014 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221488 Stone broken into small pieces after blasting was treated as grit where the size was up to 90 mm, bringing "Kattal Gitti" within the Schedule II entry taxable at 4%. The Tribunal's view was accepted because gitti, kankere and stone ballast were regarded as the same class for tax classification purposes. Pieces exceeding 90 mm were outside that entry and would be treated as unclassified; on the stated facts, the Department's challenge failed and the 4% classification stood. Case-Laws VAT and Sales Tax Thu, 17 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221488