2018 (1) TMI 554 - SCH - VAT and Sales Tax

Classification of goods - NEBULA Jewellery Watch - whether fall under Entry 13(ii) of Schedule-II to the Value Added Tax Act or under Entry 87 of Second Schedule to the Act? - the decision in the case of STATE OF GUJARAT Versus M/s TITAN INDUSTRIES LIMITED 2017 (2) TMI 521 - GUJARAT HIGH COURT contested where it was held that NEBULA Watch as NEBULA Jewellery Watch falling under Entry 13(ii) of Schedule II of the Act - Held that - the decision in the above case upheld - SLP dismissed on grounds of delay as well as on merits.