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2021 (11) TMI 550 - HC - VAT and Sales TaxClassification of goods - Multi Function Printers - sale during the period January to March, 2007 - whether liable to tax at 12.5% and not at 4% in spite of amendment by way of substitution of Sl.Nos.28 and 29 in Notification No.FD 116 CLS 2006 (9), Bangalore, dated 31.03.2006 with Sl.Nos.28, 29 and 30 with effect from 1- 1-2007 by Notification No.FD 238 CSL 07, dated 7-7-2007? - falling under Central Excise Tariff Entry 8443.31.00 or under Entry No.8443.32 of Central Exercise Tariff Act? - interpretation of the notifications. HELD THAT:- It is well settled that the substitution in the notifications has two steps. First, the old provision is made seized to exist and next, the new provision is brought into existence in its place. Both these steps are taken simultaneously thereby replacing old provision with the new provision. The notification dated 07.07.2007 would certainly indicate that the substitution has been made to Sl.Nos. 28 and 29 and entries relating thereto, existing in the notification dated 31.03.2006. Thus, it could not be said gainsaid that this notification has to be given prospective effect. However, it is observed that the notification dated 31.03.2006 was amended by notification dated 04.04.2007 by giving effect to the entries at Sl.Nos.28 and 29 with effect from 01.01.2007, this notification dated 07.07.2007 with respect to item Nos. 28 and 29 came into effect from the 01.01.2007. These aspects though have been analysed by the Tribunal and benefit has been denied under this notification dated 07.07.2007, on different ground altogether, which was not the subject matter of the appeal. Hence, there are no hesitation to hold that the Tribunal has exceeded its jurisdiction in adjudicating upon other issues which were not considered by either the Assessing Authority or Appellate Authority for denying the benefit of notification dated 07.07.2007 or in other words, to levy taxes under the residual entry on these MFPs for the periods in question. The questions of law is answered in favour of the assessee and against the revenue - petition allowed.
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