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VAT - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Classification of goods - carbon paper, stamp pad & ink of stamp ...


Court Rules Tax Department Must Prove Reclassification of Stationary Items Like Carbon Paper and Ink.

April 7, 2015

Case Laws     VAT and Sales Tax     HC

Classification of goods - carbon paper, stamp pad & ink of stamp pad and covert (eraser) - stationary items or not - If the Department intends to classify the goods under a particular heading or sub-heading different from that claimed by the assessee, the Department has to adduce proper evidence and discharge the burden of proof - HC

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