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2014 (2) TMI 1139 - HC - VAT and Sales TaxDenial of exemption claim - whether PVC pipes used in pumping sets can be held as accessories of the pumps, if so, whether they are exempted from payment of commercial tax - Held that:- In the case of Gaurav Agro Plast Pvt. Ltd. v. Assistant Commissioner of Sales Tax [2001 (7) TMI 1274 - MADHYA PRADESH HIGH COURT], it was held that PVC pipe used in the pumping set cannot be held to be a spare part, but an essential part of the set. - Thus once a finding is recorded that PVC pipe is an essential part of the pumping set, it cannot be said to be an accessory of pumping set. In the circumstances, we find no ground to take a different view than the view, which has been taken by the learned single judge on the basis of the judgment passed by this court in the case of Gaurav Agro Plast Private Limited v. Assistant Commissioner of Sales Tax [2001 (7) TMI 1274 - MADHYA PRADESH HIGH COURT] upheld by the Division Bench - Decided against assessee.
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