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issue of VAT on sale of used paper Carton

(Querist) 18 June 2011 This query is : Resolved 
We are belonging to Dairy Industry.

Paper Carton are basically end roll of main purchased materials like butter and poly film. It is like a spool on which the film is kept. Such Carton / Spool are made with paper or paper board. Hence this is a packing material for the seller and for us a generated scrap. We sale it as used item like scrap/ waste etc. The assessing officer is of the view since there is no reference in West Bengal VAT to treat such scrap item as packing material / input and be treated at 4% as per schedule C rather for this it would be at general rate. Now we have seen that waste paper bears tax rate at 4% in serial no 81 of schedule "C". Can we plea in appeal that such item since made with paper since scrap it is "waste paper" and hence 4% is relevant for this.

I prey experts please give your views please if possible some referance case law.
soumitra basu (Expert) 29 June 2011
It shall be treated as Scrap and/or Waste materials and appropriate tax has to be paid.
C.A Alok Mukherjee (Querist) 29 June 2011
true, but my question what would be the rate is it 4% or 12.5%.


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