9911796707
TMI Blog2016 (7) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing on behalf of the appellant would submit that the questions proposed at pages 9 and10 of the paper-book are all substantial questions of law. They arise from the Tribunal's order under challenge in this appeal. He would submit that the Tribunal has completely overlooked a material piece of evidence in the form of a certificate from the Hindustan Petroleum Corporation Limited (for short 'HPCL') dated 28th June, 2016. That document is very much on record. Further, the Tribunal has not taken into consideration a Trade Circular dated 6th June, 2008. That is on the subject of concession and exemption regarding taxation of petrol, diesel and LPG meant for domestic use. In the submission of Mr. Nankani, the words employed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the benefit and not otherwise. Admittedly the appellant is the manufacturer and has not supplied it to the customers or consumers as LPG for domestic use. That is claimed to be done by HPCL. In such circumstances, by a far-fetched reasoning, the view taken by the Tribunal cannot be overturned. It is a possible and plausible view of the matter. No perversity is attached to it and, therefore, the appeal be dismissed. 5. It is an admitted position and as understood by the parties that the dealer was proceeded against and, therefore, apprehending that there is a liability to tax, an application was made for determination of the disputed question. The Deputy Commissioner of Sales Tax directed the appellants to file an application under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... domestic use. Nil Schedule C also is reproduced below : Period Entry Description Rate 1 April 2012 to date Sch C - 58(b) L.P.G. for domestic use. 3 percent 7. Pertinently, Schedule A / 21A was deleted with effect from 1st April, 2012. We are not concerned with the period post deletion. During the relevant time, there was an exemption (Nil rate of tax) and in the above terms. Though the argument was based on the tax invoice and it was asserted that the LPG supplied was for domestic use, the State contended that the said construction ignores the important and material words in the Schedule entry as it stood then, namely, "Supplied in cylinders containing upto 14.5 kg. Of LPG". Therefore, the Tribunal concluded that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and distribution of electricity. 9. The Hon'ble Supreme Court took the view that it was not required to prove further that the cement was actually so used. It is in that context and in the peculiar facts and circumstances that the Hon'ble Supreme Court construing the plain words and expression "for use" held that they did not contemplate actual user but even intended user. 10. Such is not the case before us. The Schedule entry requires LPG supplied in cylinders containing upto 14.5 kg. of LPG for domestic use. Therefore, it has to be supplied in cylinders of 14.5 kg. Then alone they are entitled or eligible for exemption. It is not possible to agree with Mr. Nankani that on the basis of the certificate issued by HPCL, who supp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
