GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (7) TMI 626 - BOMBAY HIGH COURT

2016 (7) TMI 626 - BOMBAY HIGH COURT - TMI - Rate of tax on supply of LPG in cylinders - domestic supply versus commercial supply - Held that:- The appellants are not doing any such activity, but are manufacturing gas and supplying it to HPCL. In such circumstances, the exemption could not have been claimed by the appellants before us. Once the underlying facts and which are undisputed have been correctly noted and appreciated, then, merely because some certificate issued by HPCL has not been ta .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r the Appellant Mr. V.A. Sonpal, Special counsel for the Respondents ORDER P. C. 1. This appeal by the dealer under section 27 of the Maharashtra Value Added Tax Act, 2002, questions the order dated 30th November, 2015, of the Maharashtra Sales Tax Tribunal in Appeal No.551 of 2013. 2. Mr. Nankani, learned senior counsel 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 Tribun .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r domestic use. In the submission of Mr. Nankani, the words employed in the Schedule A LPG for domestic use ought to be construed in the light of this Trade Circular as meant for domestic use . 3. M/s. Gas Authority of India Limited - the dealers before us are engaged in the manufacture of liquefied petroleum gas (for short 'LPG'). That is done at their Plant at Usar District Raigad. In Mr. Nankani's further submission, the Government directives restrict the appellant from selling th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

arayana vs. Dalmia Dadri Cement Ltd. 2004 (178) ELT 13. 4. On the other hand, Mr. Sonpal appearing for the State would support the impugned order. He would submit that the Tribunal has correctly understood the issue and the controversy. The view taken by it is consistent with the materials placed on record, including the wording of the Schedule entry. He would submit that nothing can be deleted or omitted from consideration while dealing with the subject Schedule entry. Therefore, it cannot be i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 section 56 of the MVAT Act. An application was, therefore, submitted. That was decided earlier ex-parte. That order came to be challenged before the Tribunal by filing an appeal. On 31st .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Act and amendments were carried out through the Schedules appended thereto. The entry for LPG as appearing in Schedule A / 21A and Schedule C - 58(b) were extracted and read as under : Schedule A 21A L.P.G. Supplied in cylinders containing up to14.5 kg. of L.P.G. for domestic use. Nil % 7.6.2008 31.3.2012 Deleted Deleted w.e.f. 1.4.2012 Schedule C 58(b) L.P.G.for domestic use sold on or after 18th April 2006 4.% 18.4.2006 to 6.6.2008 Deleted Deleted w.e.f. 7.6.2008 Liquefied Petroleum Gas for d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

od 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 it was not possible to agree with the appellant .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ew of the Tribunal. In the case of State of Harayana vs. Dalmia Dadri Cement Ltd. (supra) the assessee supplied cement in the relevant years to the Punjab State Electricity Board. The exemption was granted when there are sales, to any undertaking supplying electrical energy to the public under a licence or a sanction granted or deemed to have been granted under the Indian Electricity Act, 1910, of goods for use by it in generation or distribution of such energy. Undoubtedly, Punjab State Electri .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 su .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version