TMI Blog2004 (8) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... . The petitioner is dealing in cooking gas, hot plates and its spare parts. The petitioner is required to purchase hot plates from outside Maharashtra State. The corresponding sales in the State of Maharashtra is taxed at 8 per cent by the Sales Tax Officer. At the time of assessment for the period: (a) From January 1, 1981 to December 31, 1981 (b) From January 1, 1982 to December 31, 1982 (c) From January 1, 1983 to October 25, 1983 The Sales Tax Officer held that hot plates are liable to be taxed at 8 per cent. Subsequently, the petitioner found that the hot plates are not liable to be taxed. According to the petitioner, the sales of hot plates are exempted from sales tax under entry 164(v) of the Notification issued under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri N.R. Saboo, the learned counsel for the petitioner, vehemently urged that the hot plates are not covered by entry No. 45 of Schedule C(2) of entry No. 144 of the notification issued under section 41 of the Bombay Sales Tax Act, 1959, but they are covered by entry No. 164(v) inasmuch as hot plates are nothing but gas heating system. Shri N.R. Saboo, the learned counsel for the petitioner, further pointed out that the contention of the petitioner in respect of exemption of hot plates from payment of sales tax was accepted by the Third Bench of the Maharashtra Sales Tax Tribunal by its order dated June 21, 1988, in second appeal preferred by the petitioner in respect of the subsequent period, i.e., from December 1, 1983 to June 30, 1984. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1989 in respect of the previous period, i.e., from January 1, 1981 to October 25, 1983 cannot be sustained and they are liable to be quashed. 8.. Shri K.S. Dhote, the learned Assistant Government Pleader for the respondents could not justify the impugned orders. 9.. The orders of the First Bench of the Maharashtra Sales Tax Tribunal dated December 11, 1987 and the Second Bench of the Maharashtra Sales Tax Tribunal dated December 30, 1989 are hereby quashed and set aside. It is hereby declared that the hot plates are covered by entry No. 164(v) of the Notification issued under section 41 of the Bombay Sales Tax Act, 1959 and are exempted from payment of sales tax. 10.. The rule is made absolute in the above terms with no order as to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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