Classification of goods - rate of tax - Nylon Chips - plastic ...

Nylon Chips Classified as Plastic Granules for Tax Purposes, Affecting VAT and Sales Tax Rates Based on Manufacturing Process.

May 14, 2024

Case Laws VAT and Sales Tax HC

Classification of goods - rate of tax - Nylon Chips - plastic granules or not - The High Court examined the manufacturing process of Nylon Chips and concluded that they indeed fell under the classification of plastic granules as per Entry 83 of Schedule II (B) of the Act. It relied on technical evidence and certifications to support this determination. The court emphasized that the addition of fillers and additives did not change the fundamental nature of the product as plastic granules.

View Source

← Previous Next →

Classification of goods - rate of tax - Nylon Chips - plastic ...

Nylon Chips Classified as Plastic Granules for Tax Purposes, Affecting VAT and Sales Tax Rates Based on Manufacturing Process.

May 14, 2024

Case Laws VAT and Sales Tax HC

You may also like:

Classification of Nylon Chips - After detailed consideration of various definitions of "Plastics," including references from technical sources and international...

Sales Tax / VAT - Himani Navratan Oil liable to tax as Ayurvedic medicament, not as Cosmetic

Import of plastic granules under exemption scheme (Target Plus Scheme) to be used for manufacturing of final products - Goods sent to Job Work – There is no transfer of...

Classification of goods - Compounds of PBT - The classification of the product decided by the commissioner will have no adverse effect on the eligibility of the...

Rate of tax - nylon - Tribunal has rightly held that polymide - Nylon-6 is a plastic raw material - HC

Classification of goods - manufacture of nylon and leather belt, nylon and rubber belt and nylon and textile belt - Not only the products manufactured are wholly from...

The petitioner is required to calculate taxable turnover by excluding turnover not subjected to tax, exempt goods, and labor/service charges for works contracts as per...

ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

Revenue contends that exemption applicable to “nylon chips“ falling under Chapter Heading 39.08 and not to “Nylon 6 Resin“ - The difference in meanings is very thin and...

Classification of goods - rate of tax - classifiable as NAMKEENS or not - jack fruit chips sold without BRAND NAME - Frying and roasting are two popular cooking methods...

Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

Valuation - Sales tax / Service Tax in J&K - inclusion of service tax in the gross turnover for the purpose of levy of Sales Tax / TDS - Relief granted to the petitioners - HC

Seizure of plastic granules - Valuation - Confiscation of the vehicle - Interception and seizure of a truck carrying plastic scrap and granules allegedly of Nepalese...

Valuation - Once the Sales Tax department has assessed the Sales Tax as paid, the Central Excise department cannot contend that since the State Government has remitted...

Classification of nylon/viscose fabrics - As the product of appellant contains nylon, it cannot be classified in the heading that relates to use of staple fibre - only...

Quick Updates: