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2014 (8) TMI 925 - HC - VAT and Sales TaxClassification of goods - Whether on the facts and in the circumstances of the case Gujarat Sales Tax Tribunal was right in law in holding that sale of Kaam Vertical Industrial process camera complete film size 50 x 60 cm with one lens 150 mm copy board Halogen lamps Suction back vacuum fan manufactured by the opponent would be covered by entry 16(1) of Schedule IIA to the Gujarat Sales Tax Act 1969 (as it stood at the relevant time) for the purpose of levy of tax or its sale is covered by entry 75 of Schedule IIA or alternatively under entry 79 in Schedule IIA - Held that:- Tribunal has erred in holding that the goods in question i.e. Industrial Camera will fall in entry no. 16(1)A i.e. machinery. From the impugned order, it appears that the learned Tribunal has held against the revenue by observing that even State has accepted the goods in question is a printing machinery / machinery. It is required to be noted that as such it was an Industrial Camera. - Therefore, as per entry no.75 "Photographic and other cameras" shall fall within entry no.75. Under the circumstances, merely because the product in question was a machinery, the same cannot be considered in entry no. 16(1) of Schedule IIA as machinery, as such product in question is industrial Camera and as per entry no.75 (Photographic and other Camera) each included in entry no.75. Therefore, we are of the firm opinion that product in question – Industrial Camera will fall within entry no.75 and was subjected to sales tax under the said entry no.75. - Decided in favour of Revenue.
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