ANCHOR ELECTRICALS (P) LTD. Vs. COMMISSIONER SALES TAX

JUDGEMENT

(1.) Admit.

(2.) The following question of law arises for consideration:

(3.) Did the Tribunal fall into an error in interpreting Entry 40 Schedule-III of the Delhi Value Added Tax Act, 2004 in holding that the HSN/CET nomenclature indicated in the circulars issued by the tax authorities on 16.09.2005, 17.02.2006 and 20.03.2006 would prevail in respect of classification of the article in question.