P&H: Sony India’s challenge to Chandigarh VAT notification is academic
The Punjab and Haryana High Court has disposed of writ petitions filed by Sony India Private Limited challenging a Chandigarh VAT notification and related assessment orders. The company had argued that its Digital Still Image Cameras should be taxed at the concessional rate applicable to “IT products” under the Punjab VAT Act, 2005 as applicable to Chandigarh.
Sony India said the Administrator of UT Chandigarh had no jurisdiction to issue the notification dated 27 June 2006 under Section 8(3) of the Act. It also argued that the amendment to Serial No. 60 of Schedule-B was arbitrary and beyond authority.
The...
