TMI Blog2009 (3) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... the utensils. Revision dismissed. - 1 of 2009 - - - Dated:- 23-3-2009 - PRAFULLA C. PANT AND VEA B.S.RM , JJ. This appeal is directed against the order dated September 30, 2008 passed by the Full Bench of the Commercial Tax Tribunal, Uttarakhand in Appeal No. 1 of 2008. Heard learned counsel for the parties at length. The brief facts of the case are that the assessee/revisionist carries on business along with other things of LPG pressure regulators. It moved an application dated December 10, 2007 under section 57 of the Uttaranchal Value Added Tax Act, 2005 for determination of the rate of tax on the LPG pressure regulator before Commissioner, Commercial Tax, Dehradun. The assessee/revisionist's case is that the LPG reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ylinders Rules, 2004. Clause (xxi) of rule 2 of the said Rules defines gas cylinder and cylinder as under: 'Gas cylinder' or 'cylinder' means any closed metal container having a volume exceeding 500 ml but not exceeding 1000 litres intended for the storage and transport of compressed gas, including any liquefied petroleum gas (LPG), container compressed natural gas (CNG) cylinder fitted to a motor vehicle as its fuel tank but not including any other such container fitted to a special transport or under-carriage and includes a composite cylinder, however, the water capacity of cylinders under for storage of CNG, nitrogen, compressed air, etc., may exceed 1000 litres up to 2500 litres provided the diameter of such cyli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the two are different items and as such pressure regulator , in our opinion, cannot be said to be a container by interpreting it to be part and parcel of the cylinder . Sri K.M. Mishra, learned counsel for the revisionist, further argued that a LPG connection provided to a customer cannot function unless the cylinder is accompanied with the pressure regulator and the two are inseparable. Having considered the said argument, we are of the view that no doubt a LPG pressure regulator and a LPG cylinder may be part and parcel of the connection provided to the customer but that does not mean that the two items are so inseparable so as to mean that the LPG pressure regulators are containers. Utensils, to which Notification No. 13/XXVII(8) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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