https://www.taxtmi.com/caselaws?id=449572 Granite stone block and pieces were held to fall within Entry No. 109 of Schedule II Part A under Notification No. KA.NI-2-421/XI-9(1) dated 31.03.2011 and therefore attracted tax at 5%. The entry expressly included "stone" and excluded only glazed stone, marble and marble chips; that specific exclusion indicated that other forms of stone, including granite, remained covered unless expressly removed. The Tribunal's view that unprocessed stone fell within the entry was found consistent with the wording of the notification, and a broader exclusion of granite was rejected. The revenue challenge failed and the classification in favour of the dealer was upheld. en-us Thu, 18 Jan 2024 00:00:00 +0530 Thu, 15 Feb 2024 07:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449572 Granite stone block and pieces were held to fall within Entry No. 109 of Schedule II Part A under Notification No. KA.NI-2-421/XI-9(1) dated 31.03.2011 and therefore attracted tax at 5%. The entry expressly included "stone" and excluded only glazed stone, marble and marble chips; that specific exclusion indicated that other forms of stone, including granite, remained covered unless expressly removed. The Tribunal's view that unprocessed stone fell within the entry was found consistent with the wording of the notification, and a broader exclusion of granite was rejected. The revenue challenge failed and the classification in favour of the dealer was upheld. Case-Laws VAT and Sales Tax Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449572