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TMI Blog2015 (4) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances of the case and on true and correct interpretation of the Schedule entry A-12 appended to the Bombay Sales Tax Act, 1959, the Tribunal was justified in holding that "Agro Shed Knitted fabric" (i.e. H.D.P.E. Knitted fabric) is covered under the said Schedule entry A-12, without examining the legal position with reference to the descriptions in the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and by simply relying on the view held by the Commissioner of Sales Tax in respect of the impugned product for the past periods prior to 1.4.1947 ? (ii) Whether on the facts and in the circumstances of the case and on a true and correct interpretation of the schedule entry A- 12, the Tribunal was justified in treating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 52 of the Bombay Act. 4. The appellant sought determination of correct rate of sales tax payable in respect of the aforesaid product sold by him under sale invoice No.540/94 dated 6th January, 1995. The assessee claimed that the product is described in Column 3 of the first Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (for short "ADE Act") and therefore is a tax free fabric under schedule entry A-12(i). Alternatively, it was claimed that it is a textile fabric under schedule entry "C-I-15-A". The assessee prayed for prospective effect in case the Commissioner was inclined to reject the primary claim. The determination application was decided by the Commissioner on 22nd March, 1996. The primar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the provisions of then Bombay Sales Tax, 1959. They have also brought to our notice the old schedule dated 1st July, 1981 to 30th September, 1995 styled as schedule "A". They have also brought our notice section 5 of the Bombay Act. The schedule is titled as "Goods, the sale or purchase of which is free from all taxes". The schedule entry 12 deals with fabric such as cotton fabrics, man-made fabrics, woven fabrics of wool, woven fabrics of silk. It also has items as fabrics, sugar and tobacco. The schedule carries this entry regarding the items as defined in first schedule to the Central Excise Act, 1944. In the present case, the schedule entry from 1st September, 1990 to 30th September, 1995 is relevant and during the course of arguments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue impact or effect and which could have been possibly allowed this Court to pass any order on the questions which have been referred for its opinion and finding that there is no such impact as the goods do not presently attract any sales tax that we are of the opinion that the reference and controversy therein is purely academic. We are not called upon in this case to decide the case or dispute of classification. The questions as posed also do not raise such issue and even if they do raise, finding that there is no revenue impact as rate of duty is zero or nil, then the reference can be disposed of as infructuous. Any opinion on the questions posed would be purely academic and by keeping all contentions raised in the controversy to clas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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