Allahabad HC Confirms 14% VAT on Cotton-Filled Rajai Under Schedule II-A

Sri Gandhi Ashram Vs Commissioner (Allahabad High Court) The revision petition challenged two orders: the Commercial Tax Tribunal’s order dated 17.04.2018 in Second Appeal No. 28/2018 for Assessment Year 2012–13, and the Additional Commissioner’s order dated 22.02.2018 under Section 28(ii)(2) of the UP VAT Act. The assessee raised three legal questions: whether khadi rajai and khadi gaddey could be taxed at 14% under Schedule II-A Entry 107 when khadi garments and khadi made-ups, including rajai and gaddey, were claimed to be exempt; whether the assessee was subjected to double taxation ...