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2021 (4) TMI 178 - HC - VAT and Sales TaxClassification of goods - equipment in question which has been held to be an electronic equipment - covered by item no. 5 machinery and spare parts of machinery of Schedule referred in Section 4(1) of the U.P. Tax on Entry of Goods Act? - Ex-parte order - HELD THAT:- The Tribunal has erred in reaching a contrary conclusion, that too, without considering it's earlier view. In that regard, it has been further submitted that the petitioner could not bring to the knowledge of the Tribunal an earlier adjudication made by it, in the case of the assessee itself, since the matter proceeded ex-parte, on practically the first date fixed in the proceedings, after the Tribunal reopened post lockdown enforced due to spread of the pandemic Covid-19 - The ex-parte nature of the order apart, at present, it does stand out that the Tribunal has taken two divergent views in the case of the assessee itself, inasmuch as, in the earlier order, the Tribunal had clearly opined that the goods that have been dealt with by the assessee are not taxable under the provisions of the Entry Tax Act, whereas in the appeal giving rise to the present revision, a contrary view has been taken. While taking a such contrary view, the Tribunal has not considered the earlier adjudication made by it, which adjudication had become necessary in light of the earlier decision of this Court. The matter remitted to the Tribunal to pass a fresh order in accordance with law - Revision allowed by way of remand.
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