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2017 (3) TMI 53 - HC - VAT and Sales TaxClassification of goods - bearings - whether goods are covered by Entry C-II-146 of the Bombay Sales Tax Act, 1959 and not by Entry C-II102(2) as auto parts and C-II- 135 as tractor parts read with Entry A-35 of the Notification issued under Section 41 of the Bombay Sales Tax Act, 1959? Held that: - As far as the bearings are concerned, there is special Entry which deals with bearings of all types including Ball or Roller bearings. This Entry is Schedule Entry C-II-146. There being a specific / special Entry for bearings (Entry C-II-146), it is not correct to hold that the bearings sold by the applicant would fall either under Entry C-II-102(2) [as a components, parts of a motor vehicle] or under Entry C-II-135 read with the Notification Entry A-35 [as a components and/or parts of tractors specifically designed for agricultural use] - When there is a specific Entry in the schedule to a Taxing Statute, the same would override a general Entry. The Schedule Entry C-II-135 categorically states “but excluding machinery and components, parts and accessories thereof specified in any other entry in this Schedule”. This would clearly go to show that the Schedule Entry C-II-135 read with Notification Entry A-35, as far as bearings are concerned would be the general Entry and C-II-146 would be the specific Entry - the authorities below have correctly classified the bearings sold by the applicant under Schedule Entry C-II-146. Notification Entry A-35 talks about sale or purchases by a registered dealer of tractors specifically designed for agricultural use and components, parts and accessories thereof covered by Entry C-II-135. From a plain reading of the said Notification Entry, it is clear that it applies to sales or purchases only by a registered dealer of tractors specifically designed for agricultural use and the components, parts and accessories thereof. The bearings sold by the applicant would fall under Schedule Entry C-II-146 - application disposed off - decided against applicant-assessee.
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