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2019 (7) TMI 476 - HC - VAT and Sales TaxClassification of goods - rate of tax - High Mast Iron Pole - whether classified under the Residuary entry of Entry No.1 of Part VI of Schedule II or under Entry No.64 of Part II of Schedule II of the VAT Act? - HELD THAT:- The clause in Entry 30 i.e. “as specified in Sec. 14 of the Central Salex Tax Act, 1956 except those mentioned elsewhere in this Schedule” is disjuncted by a comma after the clause (viii), signifies that the clause in question covers entire Entry 30 and not alone clause (viii) - We are strengthened in our conclusion of this by another fact that Entry 30 alongwith Clause (i) to (viii) were incorporated in Schedule II of VAT Act 2002 from the very inception of Act of 2002; whereas, in the CST the “Liquified petroleum Gas (LPG) for domestic use” was inserted as clause (va) to Section 14 of 1956 Act with effect from 18.4.2006 by Act 21 of 2006. The reference to the provision of 1956 Act is not an error on the face of record. On the contrary the provisions of Section 14 of 1956 Act is expressly made applicable. Petition dismissed.
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