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2014 (8) TMI 617 - HC - VAT and Sales TaxWhether the Tribunal was correct that the product 'Electric Control Panel and Transformer' manufactured by the appellant is a plant and machinery - Eligibility for benefit of reduced rate of tax on production of A-Form issued under Notification Entry No.A88 u/s 41 of the BST Act, 1959 - Held that:- Articles were used in the manufacture as plant and machinery. From the record as it stands, it is difficult to hold that the finding is incorrect or perverse. No material to the contrary has been indicated. In these circumstances, the issue is not one of law but only of fact. It may in a given case even raise the question of law. In the present case, however, no substantial question of law arises in this regard. - Under the second proviso of section 41(2) of the BST Act, the issue does not raise any substantial question of law in the facts and circumstances of the case. It is important to note that the Assessing Authority had accepted the Respondent's case. The order which was ultimately challenged before the Tribunal arose from the order passed in revision under section 57 of the BST Act. Even in the revisional order, it is merely stated that the Respondent would not be entitled to the benefit if it is found that the registered dealer who had given declaration had not complied with any of the recitals or contrary to the conditions of the declaration. Whether there has been a contravention or not is a question of fact which is not even gone into. Hence, no question of law arises - Decided against revenue.
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