https://www.taxtmi.com/caselaws?id=162806 The court determined the rate of sales tax applicable to the sale of coal ash, clarifying that a 4% rate should be applied instead of the 12% rate contended by the Revenue. Emphasizing the interpretation of the relevant entry in the Act, the court highlighted the distinction between taxability and the rate of tax, ultimately setting aside the assessment and revisional orders. The authorities were directed to reassess the tax rate in line with the law, with the writ petitions allowed and no costs imposed. en-us Tue, 14 Dec 2004 00:00:00 +0530 Fri, 14 Mar 2014 15:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162806 The court determined the rate of sales tax applicable to the sale of coal ash, clarifying that a 4% rate should be applied instead of the 12% rate contended by the Revenue. Emphasizing the interpretation of the relevant entry in the Act, the court highlighted the distinction between taxability and the rate of tax, ultimately setting aside the assessment and revisional orders. The authorities were directed to reassess the tax rate in line with the law, with the writ petitions allowed and no costs imposed. Case-Laws VAT and Sales Tax Tue, 14 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162806