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2020 (3) TMI 252 - HC - VAT and Sales TaxClassification of goods - rate of tax - Digital Multimeter AV0410, Digital insulation resistance tester, Primary current injection set, Digital clamp meter, Tan delta kit - revisionist has claimed that the goods manufactured by him are liable to be taxed in the category of Gain Measuring Instrument at the rate of 5%, while the Assessing Authority rejecting the contention of the revisionist has taxed the said instrument at the rate of 14% being unclassified items - HELD THAT:- The revisionist has produced the certificate of Dean Research & Development, Electronics Engineering Department, Institute of Engineering and Technology Uttar Pradesh University, Sitapur Road, Lucknow. In support of his contention and the said certificate having been issued by expert body was required to be given due weightage and due consideration by the authorities below. The Assessing Authority as well as Tribunal have without given any cogent explanation rejected the said report. It was clearly open for the Tribunal looking into the technical nature of the question involved to seek an expert opinion with regard to the exact nature and classification of the items prepared by the revisionist and thereby after due consideration return and finding in this regard and the Tribunal firstly having rejected the expert opinion and secondly did not further seek any expert opinion in this regard has committed material irregularity and therefore the judgment of the Tribunal cannot be sustained. The matter is remitted back to the Tribunal and it shall be open for the Tribunal to seek any expert opinion before forming an opinion regarding classification of the instrument manufactured by the revisionist - Revision allowed by way of remand.
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