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TMI Blog2013 (3) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... RT OF INDIA) observed that gitti, kankere, stone ballast etc. will have to be covered by the Entry 40 of the notifications being alike. It has carried the size of 90 MM or more. With effect from 01.01.2008, the tax is leviable @ 4% on the grit. Thus the Tribunal has followed the ratio laid down in the case of Lalkuan (supra) and held that upto 90 MM of stone, whatever name may be called, is git ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Gitti" is not covered by Schedule II, Entry 109, which relates to grit, so the tax is leviable @ 12.5% being unclassified item. Being aggrieved, the assessee has filed an appeal before the Tribunal who upholds the view of the assessee and observed that the grit and "Kattal Gitti" are the same as the size is 90 MM. So, they are covered by the said entry and tax is leviable @ 4%. Not being sati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne ballast etc. will have to be covered by the Entry 40 of the notifications being alike. In the instant case, the Tribunal has followed the ratio laid down by the Hon'ble Apex Court in the case of Lalkuan (supra) and finally, held that upto 90 MM of stone, whatever name may be called, is gitti and attract the tax @ 4%. Only more than 90 MM pieces will not be covered by the said entry and will b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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