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2014 (6) TMI 875 - HC - VAT and Sales TaxClassification of goods - Whether on the facts and in the circumstances of the case, the Gujarat Sales Tax Tribunal was right in law in holding that sales of switch boards would be taxable as falling in entry 113 of Schedule II-A of the Gujarat Sales Tax Act, 1969 and not under entry 41 of Schedule II-A to the Act - Held that:- It is not in dispute that, as such, the wooden boards of different size and types, are used for the purpose of manufacturing of switch boards. It is not the case on behalf of the revenue that the said wooden boards are different size and types are sold independently. Under the circumstances, when the said wooden boards of different size and types are used for manufacturing of switch board, it can be said to be a spare-parts and it will fall within the definition of spare-parts. Under the circumstances, the same would fall under entry 113 of part-A of Schedule II, which is reproduced hereinabove. Under the circumstances and in the facts and circumstances of the case, the learned Tribunal has not committed any error in law in holding that the sale of switch board would be taxable as falling in entry 113 of Schedule II-A of the Gujarat Sales Tax Act, 1969 and not under entry 41. - Decided against Revenue.
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