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HC Directs Fair GST Assessment & Consideration of submitted materials, HSN notes & judicial precedents
Case Law Details
- Case Name
- SL Lumax Limited Vs Deputy Commissioner of State Taxes-II (Madras high court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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SL Lumax Limited Vs Deputy Commissioner of State Taxes-II (Madras high court)
This case involves SL Lumax Limited challenging a demand notice issued by the Deputy Commissioner of State Taxes-II (Madras High Court). The dispute centers around the classification of goods manufactured by SL Lumax under the Goods and Services Tax (GST) regime in India.
Detailed Analysis
Background: SL Lumax Limited, a registered entity under GST laws, classified its goods under chapter heading 8512 of the Central Excise Tariff. However, after the introduction of GST, the tax rates changed. Initial...





