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2023 (5) TMI 930 - GUJARAT HIGH COURTClassification of goods - Gas Metering Skids - classifiable under Chapter Tariff Heading No. 90328990 or classified as ‘machinery’ under Entry No. 58A in Schedule II of the Gujarat Value Added Tax Act, 2002 where the rate of tax is 4 paise in the rupee - Gas Meter Skid” are not used in the manufacture of the final product but only for transportation of Gas, or not - whether the ‘Gas Metering Skid” was not an accessory and/or component of the machine used in the manufacture of goods and therefore appropriately classifiable under Entry 58A of the Schedule II of the GVAT Act? HELD THAT:- As far as the Special Civil Applications are concerned, the orders challenged therein are the orders passed by the Deputy Commissioner respondent No.4 herein. The Deputy Commissioner, it was submitted, ex-parte relied on the order passed by the Tribunal which is subject matter of challenge in the above captioned appeals and that they are passed even without hearing the petitioners to dismiss the case of the petitioners - Since the aforesaid appeals are admitted and in ultimate analysis the issue involved in the petition is identical, there shall be notice in all the petitions, returnable on 7.6.2023. Since, it was stated that in the two appeals as well as in the Special Civil Applications, the appellants-petitioners have paid the amount towards tax payable, which is also reflected from the impugned orders, by way of ad-interim relief, it is directed that there shall be no coercive steps against the appellants/petitioners in respect of the further recovery of tax. The petitioners, however, shall be obliged to pay the tax with interest, if so adjudged and ordered by the court at the final conclusion of the matter. Application disposed off.
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