https://www.taxtmi.com/highlights?id=68601 Classification of goods - rate of tax - sale of Wheat Bran (Chokad) - If Entry 74 of Schedule ‘B’ had to be made applicable in order that the sale of ‘Chokad’ to NALCO is amenable to tax at 4%, then it was necessary for the Department to show that there was a notification issued by the State Government identifying ‘Chokad’ as an ‘industrial input’. In the absence of such notification, no inference could have been drawn that ‘Chokad’ sold to NALCO was in fact an ‘Industrial input’. - HC en-us Mon, 06 Mar 2023 11:17:30 +0530 Mon, 06 Mar 2023 11:17:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68601 Classification of goods - rate of tax - sale of Wheat Bran (Chokad) - If Entry 74 of Schedule ‘B’ had to be made applicable in order that the sale of ‘Chokad’ to NALCO is amenable to tax at 4%, then it was necessary for the Department to show that there was a notification issued by the State Government identifying ‘Chokad’ as an ‘industrial input’. In the absence of such notification, no inference could have been drawn that ‘Chokad’ sold to NALCO was in fact an ‘Industrial input’. - HC Highlights VAT and Sales Tax Mon, 06 Mar 2023 11:17:30 +0530 https://www.taxtmi.com/highlights?id=68601