https://www.taxtmi.com/caselaws?id=414222 The High Court ruled in favor of the assessee, holding that manufactured sand (M-sand) falls under Entry 83 of the Karnataka Value Added Tax Act and should be taxed at 5/5.5%. The court set aside the Karnataka Appellate Tribunal's judgment, directing the assessing authority to recompute the tax on M-sand for the relevant tax periods. The decision emphasized the importance of specific classification entries over the residuary entry, placing the burden of proof on taxing authorities to justify their classification decisions. en-us Thu, 23 Sep 2021 00:00:00 +0530 Tue, 08 Mar 2022 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414222 The High Court ruled in favor of the assessee, holding that manufactured sand (M-sand) falls under Entry 83 of the Karnataka Value Added Tax Act and should be taxed at 5/5.5%. The court set aside the Karnataka Appellate Tribunal's judgment, directing the assessing authority to recompute the tax on M-sand for the relevant tax periods. The decision emphasized the importance of specific classification entries over the residuary entry, placing the burden of proof on taxing authorities to justify their classification decisions. Case-Laws VAT and Sales Tax Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414222