Supreme Court of India
Cto, Anti Evasion, Circle Iii, Rajasthan, Jaipur v. M/s Prasoon Enterprises, Jaipur
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the foregoing discussion, the appeal is found to be devoid of any merit and it thus fails and is accordingly dismissed.
Judgment, page 7
From the headnote
Rajasthan Value Added Tax Act, 2003: Schedule IV, Entry 155; Schedule V, Residuary Entry – Mobile Crane Wire Ropes – Tax rate applicable – Whether ch argeable to tax at the rate of 4% under Entry 155 of Schedule IV or at the rate of 12.5% under the Residuary Entry of Schedule V of the Act – Revenue’s submission was that since the goods in question ar e not specified in any of the Entries in Schedule IV and Sche dule 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 – Held: Mere reading of Entry 155
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