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The Additional Commissioner of Sales Tax (VAT-II) Maharashtra State Versus M/s Hightechswitch Gear Pvt. Ltd.

2015 (12) TMI 226 - BOMBAY HIGH COURT

Denial of exemption claim under Section 41 - 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 - Held that:- It was reassessed for the period .....

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laration 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 applicable to the goods covered by the Schedule Entry C-II-135. That was challenged and the Deputy Commissioner of .....

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oncedes to this position, particularly on the facts of this case and the issue raised is covered by the Division Bench judgment of this Court, then, no question of law arises for our consideration and opinion. The Tribunal is right in rejecting the R .....

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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 .....

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the assistance of the learned advocate appearing for the Revenue, we have perused both orders. In Appeal No. 8 of 2008 decided on 5th May, 2011, the Tribunal recorded specifically in paragraph 5 of its order that the Revenue's representative conc .....

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on which also in the detailed order passed on 27th January, 2015, the Tribunal found that the issue of fact and 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 .....

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facturer of Electronic Control Panel. It was reassessed for the 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 de .....

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dule Entry C-II-135. That was challenged and the Deputy Commissioner of Sales Tax allowed the dealer's appeal and set aside reassessment order. The Revenue contended that this claim was allowed without looking at the modification made by the Trib .....

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