https://www.taxtmi.com/caselaws?id=389341 The Court ruled in favor of the revisionist, finding that the imposition of tax at 10% on coal sales without Form-C was unjustified. The Court held that as coal was a declared commodity and the applicable tax rate in Uttar Pradesh was 4%, the tax rate on coal sales without Form-C should not exceed 8%. Consequently, the Court modified the Tribunal's order, allowing the revision and answering the legal question raised by the revisionist in their favor. en-us Thu, 05 Dec 2019 00:00:00 +0530 Fri, 06 Dec 2019 11:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389341 The Court ruled in favor of the revisionist, finding that the imposition of tax at 10% on coal sales without Form-C was unjustified. The Court held that as coal was a declared commodity and the applicable tax rate in Uttar Pradesh was 4%, the tax rate on coal sales without Form-C should not exceed 8%. Consequently, the Court modified the Tribunal's order, allowing the revision and answering the legal question raised by the revisionist in their favor. Case-Laws VAT and Sales Tax Thu, 05 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389341