https://www.taxtmi.com/caselaws?id=234406 Tendu leaves were treated as taxable at 25% under the Chhattisgarh Value Added Tax Act, 2005 because the charging provision in Section 8 operated with Schedule II, and the schedule amendment was described as a structural correction rather than a change in rate. The exemption notifications for minor forest produce did not apply to tendu leaves where they were separately exigible to tax under the specific schedule entry. The writ challenge was considered unsuitable on mixed questions of fact and law, and the petitioners were directed to pursue the statutory exemption mechanism before the Commissioner. en-us Thu, 10 Jan 2013 00:00:00 +0530 Mon, 10 Jun 2013 09:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234406 Tendu leaves were treated as taxable at 25% under the Chhattisgarh Value Added Tax Act, 2005 because the charging provision in Section 8 operated with Schedule II, and the schedule amendment was described as a structural correction rather than a change in rate. The exemption notifications for minor forest produce did not apply to tendu leaves where they were separately exigible to tax under the specific schedule entry. The writ challenge was considered unsuitable on mixed questions of fact and law, and the petitioners were directed to pursue the statutory exemption mechanism before the Commissioner. Case-Laws VAT and Sales Tax Thu, 10 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234406