TMI Blog2013 (9) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner, within the territory of the State of Himachal Pradesh, would be covered by entry No. 14, which, in our opinion, is a residuary entry. Entry No. 14 to schedule II vide Notification, issued on 22nd September, 2012 cannot be considered as new entry incorporated in Schedule II. However, the purport of the Notification is explanatory in nature, which is stating the obvious that product/goods, specifically covered by entry I in Schedule II, cannot be covered under residuary entry No. 14 - Decided against the assessee. - Civil Revision No: 4021 of 2013 - - - Dated:- 4-9-2013 - CJ. A. M. Khanwilkar And Kuldip Singh,JJ. For the Petitioner: Shri Devinder Gupta Rakesh Sharma, Advocates For the Respondent: Mr. Shrawan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y entry. We find force in the submission of the learned Advocate General that in the presence of a specific entry i.e. entry No. 1, covering the product/goods, imported by the petitioner, within the territory of the State, that product cannot be classified as falling under residuary entry No. 14. Reliance has been justly placed on the decision of the Apex Court in the case of Commissioner of Central Excise Vs. Wockhardt Life Sciences Limited (2012) 5 SCC 585 . In paragraph 37, the Apex Court has observed thus:- 37. A commodity cannot be classified in a residuary entry, in the presence of a specific entry, even if such specific entry requires the product to be understood in the technical sense (see (Akbar Badrudin Giwani Vs. Collector of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after realizing the drawback in the existing provision, decided to expressly exclude the product/goods falling under entry No. 1 by amending entry No. 14 in the following words:- Government of Himachal Pradesh, Excise and Taxation Department No.EXN-F(10)-4/2011, Dated Shimla 171001 22nd September, 2012 In exercise of the powers conferred by sub-section (5) of section 3 of the Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010 (Act No. 9 of 2010), the Governor of Himachal Pradesh is pleased to make the following amendment in Schedule-II appended to the said Act, namely:- AMENDMENT In Schedule-II of the aforesaid Act, the existing entry No. 14 shall be substituted namely:- Sr. No. Goods Rate of Tax 1% 14. All ..... X X X X Extracts X X X X X X X X Extracts X X X X
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