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2016 (7) TMI 627 - HC - VAT and Sales TaxRate of tax - Classification - nature of machinery used for works contract - motor vehicle - oil cooler for backho loader / oil cooler for wheel loader / oil cooler for soil compactors - scope of entry No.35 of notification issued under section 5(2) of the Gujarat Value Added Tax Act? - various types of oil coolers were principally used in chain mounted equipments and other equipments used for cutting of iron and steel sheets etc. Held that:- Quite apart from the plain interpretative process which would lead us to this conclusion, we must give due importance to the very entry no.35 which is coined in an inclusive phraseology. Machinery including parts and accessories are brought within this entry. Now that by virtue of amendment with effect from 15.2.2010, the term 'machinery' itself is made to exclude a machinery in form of motor vehicle or attached or mounted to a motor vehicle, its parts and accessories which were hither to included in the term 'machinery' for the purpose of entry no.35, would automatically stand ejected out of such entry. Post 15.2.2010 therefore, the assessee's claim for inclusion of its oil coolers which are used for the purpose of motor vehicle must fail. To that extent the judgement of the Tribunal is reversed. The questions are answered accordingly. Tax appeal is dismissed. - Decided against the revenue.
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