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TMI Blog2013 (1) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned Tribunal has misinterpreted the chemistry of POP and gypsum? (iii) Whether the learned Tribunal has passed a non-speaking order without considering the provisions of the Punjab Value Added Tax Act, 2005? (iv) Whether the tax imposed at 12.5 per cent over POP is not against the provisions of the Punjab Value Added Tax Act, 2005? (v) Whether the tax should be levied over POP as per entry 16 of Schedule A or as per entries of Schedule B appendix to the Punjab Value Added Tax Act, 2005?" The said questions of law are said to be arising in view of the fact that the appellant has imported plaster of paris (for short, "POP") from outside the State of Punjab for sale within the State. The appellant claims the same as exempt from payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A of the Act. Alternative argument was that it falls within Sr. No. 71 of list attached to entry 58 of Schedule B,i.e., industrial inputs and packing materials. The goods falling in Schedule B attract tax at four per cent. It is contended that POP is nothing but sulphate, therefore, it would attract tax at four per cent alone. On the other hand, Ms. Suri, learned Additional Advocate-General, Punjab, submitted that entry 16 of Schedule A deals with fertilizers including bio-fertilizers and organic fertilizers, gypsum, pesticides, weedicides, insecticides and fungicides. Therefore, when the gypsum is to be used as a fertilizer, in that eventuality alone, it is exempt from payment of tax. It is contended that Sr. No. 71 pertaining to sulphate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... POP within the State of Punjab. Though the chemical properties may be similar, but the fact remains that the uses of gypsum and POP are different. Entry 16 of Schedule A exempts fertilizers from tax. The definition is inclusive which includes gypsum as a fertilizer. Entry 16 exempts fertilizer from tax, whereas POP cannot even remotely be used as a fertilizer. Therefore, POP does not fall within entry 16 of Schedule A. As a matter of fact, the order dated August 27, 2008 of the Excise and Taxation Commissioner holding that POP does not fall within entry 16 has attained finality. The VAT Tribunal has remanded the matter only to determine the rate of tax and not to decide whether the POP would fall within entry 16 or not. We do not find any i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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