The Allahabad High Court has upheld the order of Tribunal classifying granite stone as “stone” under Entry 109 of the Schedule II Part A as per notification No.KANI-2-421/XI-9(1) dated 31.03.2011 under the Value Added Tax Act, 2008.The Department challenged the order of the Tribunal classifying granite stone as “stone” under Entry 109 on grounds that the list in Entry 109 was...