https://www.taxtmi.com/caselaws?id=302192 Goods that squarely matched specific schedule entries under the U.P. Value Added Tax Act, 2008 were classified as chemicals and taxed at 4%, because the Tribunal's factual findings identified CICO Tape Crete as an acrylic polymer under Entry 162 of Part C of the Second Schedule and CICO Super Plast and variants as chemical admixtures under Entry 29 of Part A. The court held that once the products answered the tariff description, their end use as waterproofing or construction material was immaterial. On that basis, the goods were not treated as unclassified items and the revisions failed. en-us Thu, 28 Aug 2014 00:00:00 +0530 Tue, 10 May 2022 08:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302192 Goods that squarely matched specific schedule entries under the U.P. Value Added Tax Act, 2008 were classified as chemicals and taxed at 4%, because the Tribunal's factual findings identified CICO Tape Crete as an acrylic polymer under Entry 162 of Part C of the Second Schedule and CICO Super Plast and variants as chemical admixtures under Entry 29 of Part A. The court held that once the products answered the tariff description, their end use as waterproofing or construction material was immaterial. On that basis, the goods were not treated as unclassified items and the revisions failed. Case-Laws VAT and Sales Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302192