9911796707
TMI Blog2013 (1) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... J.- The Revenue is in appeal under section 36 of the Haryana Value Added Tax Act, 2003 raising the following substantial questions of law: (i) Whether, on facts and in circumstances of the case, the learned Tribunal is justified in ignoring the effect of new entry 55 in Schedule C instead with effect from January 1, 2007 in Haryana Value Added Tax Act, 2003? (ii) Whether, on facts and in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (v) Whether, on facts and in circumstances of the case, the reliance on Porritts Spencer (Asia) Ltd. v. State of Haryana judgment of the honourable Supreme Court [1978] 42 STC 433 (SC) is misplaced as the said judgment dealt with an entirely different issue? The said questions of law are said to have arisen consequent to an opinion of the State Government under section 56(3) of the Act clari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry and clarified as under: It is seen clearly that shoes made of upper and lower where upper is separately made and lower (sole) is separately made by injection moulding though joined with the upper, as claimed, at the time of moulding of sole, are entirely of a class quite different and distinct from simple moulded plastic shoes, which are made by the process of moulding of plastic alone in o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould or more than one mould shall attract VAT being not exempted whereas in the unamended entry, there is no reference to single or multiple moulds. In the absence of any exclusion in the original entry, the moulded plastic footwears will include single or multiple moulds. Therefore, the findings of Tribunal that the VAT at four per cent alone would be payable on single or multiple moulds even ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
