Supreme Court · 2019 INSC 404 · Decided 26 March 2019
Cto, Anti Evasion, Circle Iii, Rajasthan, Jaipur v. M/S Prasoon Enterprises, Jaipur
- Court
- Supreme Court of India
- Citation
- 2019 INSC 404 · [2019] 2 S.C.R. 1047
- Case number
- CIVIL APPEAL No. 3198/2019
- Decided
- 26 March 2019
- Bench
- ABHAY MANOHAR SAPRE, DINESH MAHESHWARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Rajasthan Value Added Tax Act, 2003: Schedule IV, Entry 155; Schedule V, Residuary Entry - Mobile Crane Wire Ropes - Tax rate applicable - Whether chargeable to tax at the rate of 4% under Entry 155 of Schedule IV or at the rate of 12.5% under the Residuary Entry Act - Revenue's submission was that since the goods in question are not specified in any of the Entries in Schedule IV and Schedule V nor they are the parts of the Mobile Cranes, the only Entry under which they can be taxed is the Residuary Entry of Schedule V of the VAT Act -
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