2018 (11) TMI 288 - SCH - VAT and Sales Tax

Classification of an item - Ujala Supreme - Held that - The issue would be covered by Schedule V of the Rajasthan Value Added Tax Act, 2003 as it is a consumer product cannot be countenanced on the strength of the decision of this Court in M.P. Agencies v. State of Kerala 2015 (3) TMI 787 - SUPREME COURT , wherein while dealing with the pari materia provision of the Kerala Value Added Tax Act, 2003, this Court has held the very same product to be an industrial input covered by Schedule III, Entry 155(8)(d) of the Kerala Value Added Tax Act, 2003 which is pari materia with the provisions of Schedule IV, Part-B, Entry 119 of the Rajasthan Value Added Tax Act, 2003 - SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petitions regarding the classification of the item Ujala Supreme under the Rajasthan Value Added Tax Act, 2003, citing a previous decision related to the Kerala Value Added Tax Act, 2003. (Case Citation: 2018 (11) TMI 288 - SC)