India: The Gauhati High Court has ruled that Hawkins Cookers Ltd. must pay an additional 8.5% VAT on the original sale price of pressure cookers, confirming the 12.5% rate applied before 2010. The court rejected the company's attempt to compute the differential tax on a reduced sale price after excluding previously collected 4% VAT.
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Key Takeaways
As of 18 July 2026, the Gauhati High Court confirmed that pressure cookers attracted 12.5% VAT under the Assam VAT Act before 2010.
As of 18 July 2026, the court requires the 8.5% differential VAT to be computed on the original sale price, not on a reduced price after excluding previously collected 4% VAT.
As of 18 July 2026, the Gauhati High Court dismissed all six revision petitions challenging the VAT computation.
Primary source
Read the full article at LiveLawBizThis summary was published on VATfaqs.com on 18 July 2026. It relates to VAT developments in India. The original source is LiveLawBiz.
