Classification - VAT - AO was of the view that in so far as ...
Case Laws VAT and Sales Tax
December 28, 2015
Classification - VAT - AO was of the view that in so far as Asafoetida (Hing) is concerned, the tax of 4% only was being paid but the AO was of the view that it falls in the category of Packed Masala and once it is a Packed Masala, it falls in the entry where levy of tax is @16% - When spices are not mixed, it remains Asafoetida (Hing) only and no new product emerges - to be levied @4% - HC
View Source