Classification Entry No.109 Not Include Granite Stone and not Taxable @14.5%: Allahabad HC [Read Order]
The Allahabad HC upheld the view taken by the Tribunal that stones that have not been processed in any manner, would be included in Entry No.109 whereas processed stones that have gone through some kind of procedure would be excluded.
The single bench of Allahabad High Court has held that classification entry no.109 does not include granite stone and is not taxable. The Court upheld the view taken by the Tribunal that stones that have not been processed in any manner, would be included in Entry No.109 whereas processed stones that have gone through some…
Your free access to Taxscan has Expired
To read the article, get a premium account.
Taxscan Premium
Why should you subscribe?
Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc