2013 (3) TMI 254

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....revision has been filed by the Department under the VAT Act against the judgment and order dated 16.09.2009 passed by the Commercial Tax Tribunal, Lucknow in Appeal No. 27/2008. The brief facts of the case are that the assessee has moved an application under Section 59 of the VAT Act to know the rate of tax on "Kattal Gitti". The competent authority by its order dated 30.06.2008 has informed th....

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.... stone (boulder). Later, these big pieces of stone have to be broken into the small pieces which may be called as "Kattal Gitti". It has carried the size of 90 MM or more. With effect from 01.01.2008, the tax is leviable @ 4% on the grit. The Hon'ble Apex Court in the case of Commissioner, Sales Tax, U.P. vs. Lalkuan Stone Crusher Pvt. Ltd. (Civil Appeal No. 5654/1998 dated 15.03.2000) observed....