Case Law Details
Case Name : Pranda Jewelry Pvt. Ltd. Vs. State of Maharashtra (Maharashtra Sales Tax Tribunal)
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Pranda Jewelry Pvt. Ltd. Vs. State of Maharashtra (Maharashtra Sales Tax Tribunal)
Maharashtra Sales Tax Tribunal Mumbai holds devotional images made out of gold to be taxable at the rate of 1% under MVAT Act, 2002 by referring to HSN, commercial parlance test, laboratory reports and dictionary meaning to decide the meaning of the word fineness under Schedule Entry B-1 of the MVAT Act, 2002.
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