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.
Allahabad HC - Allahabad High Court - Allahabad HC granite stone tax ruling - Classification Entry 109 - Taxscan

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…

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