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2015 (12) TMI 226 - HC - VAT and Sales TaxDenial of exemption claim under Section 41 - whether the goods sold namely Electronic Control Panel were classifiable under Schedule Entry No. C-II-135 or as claimed in the appellate order by the dealer - Held that:- It was reassessed for the period from 2000-2001 by the Assistant Commissioner of Sales Tax, Worli, Mumbai. The dealer is a manufacturer of Engineering goods covered by Schedule Entry C-II 123. The claim of the dealer was that it has sold this Electronic Control Panel against the declaration in Form-A to M/s Sun Earth Chemicals Ltd. However, that claim was disallowed on the ground that the Notification Entry A-88 is applicable to the goods covered by the Schedule Entry C-II-135. That was challenged and the Deputy Commissioner of Sales Tax allowed the dealer's appeal and set aside reassessment order. - The claim of the dealer is therefore covered by the Division Bench judgment of this Court in the case of MRF Limited(2010 (2) TMI 1090 - BOMBAY HIGH COURT). Once the Revenue concedes to this position, particularly on the facts of this case and the issue raised is covered by the Division Bench judgment of this Court, then, no question of law arises for our consideration and opinion. The Tribunal is right in rejecting the Reference Application by holding that the factual matter is sought to be reagitated by the Revenue - Decided against Revenue.
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