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2017 (2) TMI 468 - HC - VAT and Sales TaxWhether in the facts and circumstances of the case the Tribunal is right in law in holding that the piston ring manufactured and sold by the appellant dealer as declared goods falling under Section 14(iv)(viii) on CST Act 1956 and Exigible Tax in Section 4(1)(b)(i) of KVAT Act 2003? Held that: - reliance placed in the case of STATE OF PUNJAB Versus FEDERAL GOGUL GOETZE (INDIA) LTD. [2011 (3) TMI 416 - PUNJAB & HARYANA HIGH COURT], where it was held that Rings are specifically mentioned in Section 14 of the CST Act and mere fact that the same are used as automobile parts, is not enough to exclude the same from the said entry and invoke residue entry. The `piston rings’ fall in the category of wheels specified by sub-clause (viii) of clause (iv) of CST Act - petition dismissed - decided against petitioner.
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