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2016 (7) TMI 119 - GUJARAT HIGH COURT

2016 (7) TMI 119 - GUJARAT HIGH COURT - TMI - Classification of the product Wire Mesh - whether the Tribunal is right in holding that the product Wire Mesh cannot be considered as article of Stainless Steel (covered by entry 182(iv), nor can it be considered as accessory or spare part of machinery as mentioned in entry 55, but it can be considered as hardware item for which there is no specific entry and therefore the same is covered by residuary entry 195 of Schedule II Part A of the G.S.T. Act .....

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ertaken by the assessee, the product could not be put to any other use. - Decided in favor of assessee. - SALES TAX REFERENCE NO. 3 of 2004 With TAX APPEAL NO. 72 of 2015 With TAX APPEAL NO. 73 of 2015 - Dated:- 24-6-2016 - MR. KS JHAVERI KS JHAVERI AND MR. G.R.UDHWANI, JJ. FOR THE APPLICANT : MR TANVISH U BHATT, ADVOCATE FOR THE RESPONDENT : MS MAITHILI MEHTA, ASST GOVERNMENT PLEADER ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. Tax Appeals No. 72 & 73 of 2015 are admitted .....

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ection 69 of the Gujarat Sales Tax Act, 1969 made an application before the Tribunal to refer to this Court a question of law arising out of Tribunal s judgement and order dated 25.10.1999 in Appeal No. 3 of 1996. Accordingly, a statement of case was drawn on 27.02.2004 referring the following question of law by way of Reference Application No. 88 of 2001: Whether on the facts and in the circumstances of the case the Tribunal is right in holding that the product Wire Mesh cannot be considered as .....

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ads and knitnesh column packaging pads which are tailor made items prepared out of wire netting (wire mesh) of stainless steel. The applicant made an application under section 62 of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as the Act ) on 16.01.1996 to determine the rate of tax payable on the sale of the above product. The Deputy Commissioner of Sales Tax passed an order u/s 62 of the Act holding that the items have multipurpose use and therefore are covered by item hardware and .....

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Hence the applicant made an application for referring the question of law to this Court. 4. Mr. Tanvish Bhatt, learned advocate appearing for the applicant company has drawn the attention of this Court to Annexure 7 to the reference more particularly, the applications of Misterscreen which reads as under: APPLICATIONS In air pollution control, to eliminate toxic mist from off gases To reduce solvent losses in absorbers, scrubbers, distillation equipment To minimize product losses in kettles, reb .....

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oth the products i.e. Demister pads and Knit mesh column are specially designed as per specification and used in distillation column and that wire mesh product is also of stainless steel wires which are woven on wire weaving looms. 4.2 Mr. Bhatt contended that the products in question are used for machinery and are made of stainless steel and therefore it would be covered by entry 182(iv) or at the most entry 55 which is related to spare parts and accessories of machinery but it cannot be covere .....

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, learned AGP appearing for respondent State supported the impugned order and submitted that the same having been passed in accordance with law does not call for any interference by this Court. 6. Having heard learned advocates for both the sides we are of the opinion that considering the annexures placed on record and the nature of use of the product which is demonstrated, it is clear that it is meant only for industrial purpose. The assessee is selling wire mesh made by weaving of different ga .....

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relates to parts manufactured for use for a particular kind of instrument of gadget only, the article, manufactured to serve as a part of a particular kind of apparatus, would not cease to be covered by the intended entry simply because a purchaser makes some other use of it. We have to find the intention of the framers of the schedule in making the entry in each case. The best guide to their intentions is the language actually employed by them. 10. We find that the term "accessories" .....

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t;any of several mechanical devices that assist in operating or controlling the tone resources of an organ." "Accessories" are not necessarily confined to particular machines for which they; may serve as aids. The same item may be an accessory of more than one kind of instrument. 11. It will be noticed that the entry we have to interpret includes parts" as well as "accessories" which are required for use in projectors or other cinematographic equipment. We think tha .....

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