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2015 (4) TMI 284 - HC - VAT and Sales TaxClassification of goods - Whether honeycomb partition frames manufactured and supplied by the assessee to the Indian Railways is a part of rail coach, falling under Entry No.76 of Third Schedule to KVAT Act - Held that:- If a particular good is enumerated to the Schedule of the Act, then, levy of tax should be according to the said specification. Infact, a Division Bench of this Court in the case of ‘STATE OF KARNATAKA v. M/s. MYSORE THERMO ELECTRIC P. LTD.’ dealing with the question of battery being the part of the railway which falls under Sl.No.76 of the Third Schedule, held that if battery sold to the railways under the expression ‘part thereof’, were manufactured as per the specifications of the railways, the dealers are liable to collect tax at the rate of 4% falling under Entry 76 of the Third Schedule as the battery is an integral part of the rail coaches, engines and wagons and falls under ‘part thereof’. On the same analogy, the honeycomb partition frames used for partition of the rail coaches becomes a part thereof of the rail coaches and therefore, the Tribunal was justified in holding that the honeycomb partition frames manufactured and supplied by the assessee to the railways, form part of a rail coach and falls within Entry No.76 to the Third Schedule of the KVAT Act. We do not see any error committed by the Tribunal. - Decided against Revenue.
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