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2018 (5) TMI 1105 - HC - VAT and Sales TaxClassification of goods - interlocking paving blocks and curb stones - Whether the Tribunal was right in holding that interlocking paving blocks and curb stones are bricks falling within entry 10(1) of Schedule II to the Gujarat Value Added Tax Act, 2003 and should be taxed accordingly? Held that: - Entry 10(1) of the schedule II to the VAT Act includes bricks of all kinds including fly ash bricks, refractory bricks, eco bricks and hollow block bricks. In plain terms, the intention of the legislature is thus to include all kinds of bricks within the fold of this entry. The entry is consciously and advisably worded widely - The bricks as understood in common usage and parlance need not require any description. Use of the paver blocks also in the recent times has become quite common. From the literature provided by the counsel for the parties, we gather that such interlocking paver blocks are made of concrete. They are used for making footpaths, used in gardens, passenger waiting areas, busstops and such other public places. These are prefabricated systematic blocks of definite sizes and shapes mostly come with self interlocking patterns. The paver blocks are also sometimes referred to as paver bricks. They are getting increasingly more popular for ground paving purpose. They are used predominantly in paving footpaths, gardens, sidewalks, busstops and other public places. These paver bricks are superior to the conventional bricks in number of ways including the durability, the ease of laying and removing. With the use of combination of shapes and colours, they can also be used for beautifying the place. One of the major advantages in use of these material is that these bricks are easy to remove enabling easy underground repair work. The Tribunal was correct in coming to the conclusion that paver blocks and curb stones are classifiable within entry 10(1) of Schedule II to the Gujarat Value Added Tax Act - appeal allowed - decided against Revenue.
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