https://www.taxtmi.com/caselaws?id=416789 The court rejected the applicant's argument that the shoe shank should be classified under a lower tax rate under the U.P. VAT Act, finding it not covered under the specific entry. However, the court remanded the case back to the Tribunal to consider if the shoe shank qualifies for a different tax rate under the Central Sales Tax Act. The court disposed of the revision and directed further examination by the Tribunal on the classification and tax treatment of the item sold by the applicant. en-us Wed, 05 Jan 2022 00:00:00 +0530 Thu, 08 Sep 2022 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416789 The court rejected the applicant's argument that the shoe shank should be classified under a lower tax rate under the U.P. VAT Act, finding it not covered under the specific entry. However, the court remanded the case back to the Tribunal to consider if the shoe shank qualifies for a different tax rate under the Central Sales Tax Act. The court disposed of the revision and directed further examination by the Tribunal on the classification and tax treatment of the item sold by the applicant. Case-Laws VAT and Sales Tax Wed, 05 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416789