TMI Blog2015 (4) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Decided against Revenue. - Sales Tax Reference No. 18 of 2003 - - - Dated:- 26-8-2014 - S. C. Dharmadhikari And A. K. Menon, JJ. For the Appellant : Mr. V. A. Sonpal For the Respondents : Mr. C. B. Thakkar, Mr. Rahul Thakkar JUDGMENT P. C. 1. This reference at the instanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lding that the HDPE knitted fabric is covered by schedule entry A-12 and that it is not a plastic product covered by schedule entry C-II-58, by ignoring the classification made by the Central Excise Department during the particular period ? 2. Mr.Sonpal appearing for Revenue in support of the reference submits that the questions have been forwarded for this Court's opinion at the instance of revenue. The respondentassessee, who is the original appellant in Appeal No.65 of 1996 is engaged in selling what is known as Agro shed net fabric which is purchased by him from a manufacturer of the said goods in Gujarat State and is sold in Maharashtra. 3. The respondent is duly registered under then Bombay Sales Tax Act, 1959 (for short ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 201. 5. It is against this determination that the assessee preferred an appeal to the tribunal and the tribunal decided the appeal on 16th December, 2000. The appeal was allowed. The preliminary claim of the appellant was upheld and the goods were held as a tax free fabric covered by schedule entry A-12. The tribunal held that the Commissioner himself was aware that the goods were covered by schedule entry A-12 for the period prior to 1st April, 1994. There was no change in description of the goods under ADE Act on 1st April, 1994. If the goods were described under ADE Act prior to 1st April, 1994 as above, they continued to be described even thereafter. The goods therefore continued to be a tax free fabric in first schedule after 1st A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule entry but by virtue of the notification and which has been issued by the Government in exercise of its powers under section 41 of the Bombay Act. In that regard our attention is invited to trade circular and the annexures thereto including serial No.6 which deals with HDPE/PP Woven fabrics of a type used in the manufacture of woven sacks and it is stated that the schedule clarifies that there will be zero rate of sales tax on the said description of commodity/supplies. 8. Mr.Sonpal submits that there is dispute with regard to classification as revenue terms the subject goods of the type used in manufacturing of woven sacks whereas Mr.Thakkar would submit that these are fabrics covered by entry 12 in schedule A . 9. The position a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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