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2018 (7) TMI 972 - HC - VAT and Sales TaxJurisdiction - Power of AO to levy VAT - Levy of Sales Tax or Service tax? - transfer of right to use - lease rent on Plant and Machinery forming part of Composite lease of Brewery. Held that:- In the given facts of present case wherein the Assessing Officer has levied VAT on transfer of plant and machinery being covered by sub-clause (d) of Clause (29-A) of Article 366 of the Constitution it is difficult to accept the submissions on behalf of the petitioner, that it was beyond his competence to levy VAT on transfer of plant and machinery. Being within the competence of the State and its functionaries in vivisecting the composite lease rent and levying VAT on the transfer of plant and machinery. The challenge as to the jurisdiction of State functionaries in levying VAT is negatived - Since we have held that it is within the competence of the State and its functionaries to levy VAT on the transfer of plant and machinery, the petitioner is set to avail the remedy of Appeal under Section 46 of VAT Act, 2002, against the assessment order. Petition disposed off.
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