SINGH CONSTRUCTION COMPANY Vs. STATE OF HARYANA

JUDGEMENT

(1.) The present appeal is filed under Section 36 of the Haryana Value Added Tax Act, 2003 (for short, 'the Act') against the orders dated 23.10.2017 and 1.8.2018 passed by the Haryana Tax Tribunal, Chandigarh.

(2.) The issue involved in the appeal is:-

(3.) The definition of 'sale' was widened after insertion of Clause (29-A) to Article 366 of the Constitution of India. Section 7 of the Act deals with the rates of tax. It provides that the goods specified in Schedules A, B, C and D to the Act would be taxed at the rates mentioned therein. Section 7(1)(a)(iv) provides that in case of 'other goods', i.e. not covered under Schedules A, B, C and D, the same shall be taxed at 12.5 per cent or such other rate not exceeding fifteen per cent as the State Legislature may notify. In other words, it provides for residuary entry and general rate of tax.