TMI Blog2014 (4) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... he tractors which are cleared to DTA by the applicants are not exempted from payment of sales tax or VAT under the Act. Therefore, prima facie the applicant has made out a case for waiver of the dues. Pre-deposit of the dues is waived and recovery thereof stayed for hearing of the appeals - Stay granted. - E/1665 & 1666/12 - S/240 & 241/13/EB/C-II - Dated:- 23-1-2013 - S S Kang And S K Gaule, JJ. For the Appellant : Mr S A Gundecha, Adv. For the Respondent : Mr P N Das, Commissioner (AR) Per: S S Kan g: 1. Heard both sides. 2. Common issue is involved. Therefore, these applications are being taken up together for disposal. 3. The applicants the applications for waiver of pre-deposit of duty of Rs. 2,10,81,29,744/-, inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to DTA in fact the applicants are not paying any sales tax or VAT. The net result is that on the goods i.e. on the tractors sales tax/VAT is not paid. Therefore, when the tractors are cleared to DTA the benefit of Notification No. 23/2003-CE is not available to the applicants. Hence the demand is rightly made. 7. The Revenue also points out that Duty Exemption Certificate issued by the State Government is in the previous names of the applicant and the constitution of the present applicant undergone so many changes. 8. We find that the issue involved in this case whether the applicant is entitled for the benefit of Notification No. 23/2003-CE. For ready reference, the relevant portion of the Notification is reproduced below: In exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equivalent to the special additional duty of customs leviable on such goods under section 3 A of the Customs Tariff Act, 1975 (51 of 1975) read with proviso to sub-section (1) of section 3 of the said Central Excise Act, 1944. 1 . ANNEXURE Sr. No. Conditions 1. If the goods being cleared into Domestic Tariff Area are not exempted by the State Government from payment of sales tax. 9. The contention of the applicant is that the goods in question i.e. tractors are not exempted under the State Sales Tax. The applicants submitted that as per Schedule C of the State Act, tractors are liable to pay state tax @ 4% upto 31.3.2012 and thereafter @ 5%. The state gover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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