TMI Blog2015 (12) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... period from 2000-2001 by the Assistant Commissioner of Sales Tax, Worli, Mumbai. The dealer is a manufacturer of Engineering goods covered by Schedule Entry C-II 123. The claim of the dealer was that it has sold this Electronic Control Panel against the declaration in Form-A to M/s Sun Earth Chemicals Ltd. However, that claim was disallowed on the ground that the Notification Entry A-88 is applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 of 2011 - - - Dated:- 17-11-2015 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. For the Appellant : Ms. Uma Palsule Desai, AGP For the Respondent : Ms. Nikita Badhekar ORDER P. C. The Tribunal's order passed in an Appeal of the Respondent dealer being Appeal No.8 of 2008 decided on 5th May, 2011 raises a question of law, according to the learned advocate appearing f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d law is covered against the Revenue. Now, the attempt of the Revenue is to question not the claim of exemption under Section 41 made by the dealer but whether the goods sold namely Electronic Control Panel were classifiable under Schedule Entry No. C-II-135 or as claimed in the appellate order by the dealer. 3. The Revenue argued throughout that the Respondent dealer before us is a manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... That is how the Additional Commissioner of Sales Tax, Bombay revised the order passed in the appeal and disallowed the claim made by the dealer on sales against Form-A. The aggrieved dealer approached the Tribunal against this order and on construction of all entries, the Tribunal found that this is not a case which is any way res integra. The claim of the dealer is therefore covered by the Divis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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