9911796707
TMI Blog1979 (4) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... n the circumstances of the case, chandras is liable to tax as an unclassified goods or is liable to tax as painter's material under Notification No. ST-1365/X-990-56 dated 1st April, 1960?" The Sales Tax Officer has found that chandras is used for making paint so as to give a shine to the painted material. In this view he held that chandras was taxable as a painting material. The appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mixed with paint nor varnish, but is used for giving a shining effect to polished surfaces. The fact whether it could be mixed with paint or not is not very material, as it is not necessary that the article should be capable of being mixed with paint or varnishes before it comes within the category of "all painter's materials". These words, in my view, refer to all articles which are used by a pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. This being so, it would fall within the category of "all painter's materials", and will be taxable as such. The revision is allowed, and the revising authority is directed to redetermine tax on the turnover of chandras. A copy of this order will be sent to the revising authority under section 11(8) of the Act. As none has appeared on behalf of the assessee, there shall be no order as to costs ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
