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2011 (12) TMI 477 - KERALA HIGH COURTWhether the Sales Tax Appellate Tribunal was justified in holding that the hydraulic tipping system sold by the petitioner attracts sales tax as an accessory of motor vehicle at the rate of eight per cent under entry 135 of the First Schedule to the Kerala General Sales Tax Act? Held that:- As from the leaflet produced in court, the manufacturer whose agent/dealer petitioner is, is Wipro, manufacturing and selling hydraulic tipping system for use only in trucks. So much so, we do not find any merit in the contention of the petitioner that the item falls within the description of components under entry 157(ii) abovestated. In fact, the type of hydraulic system used in trucks and in cranes or other earth moving equipments are different types. If any hydraulic lifting and downing system is used in any crane or earth moving machinery, certainly it can be treated as a component of such item. However, in this case we do not find any scope for considering this issue because the petitioner is an exclusive dealer only in hydraulic tipping system manufactured by Wipro which is engaged in manufacture of the system only for use in truck. Consequently we see no merit in the revision cases and the same are accordingly dismissed.
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