COMMISSIONER OF SALES TAX Vs. DEV ENTERPRISES LIMITED

JUDGEMENT

(1.) This appeal by the Commissioner of Sales Tax has been admitted on the following substantial questions of law :

(2.) The Respondent engages in the business of the import and sale of footwear at Pune and is registered under the Maharashtra Value Added Tax Act, 2002. An application was submitted on 25 December 2007 to the Commissioner for a determination under Section 56 of the Act, accompanied by a Tax Invoice for a product described as Escort 111 SYN Black. The contention of the Respondent was that the product manufactured by it is plastic moulded footwear and is covered by Entry C 74 of the Schedule so as to attract a taxable rate of four per cent. Entry C 74 at the material time was as follows :

(3.) The Commissioner by his determination dated 11 February 2008 held that in order to fall for classification under Entry C 74, a product must satisfy two criteria: