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2016 (7) TMI 1195

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..... 2016 - MR. KS JHAVERI AND MR. G.R.UDHWANI, JJ. FOR THE APPELLANT : MS MAITHILI MEHTA, AGP FOR THE RESPONDENT : SERVED BY RPAD - (N) ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. By way of this reference, the Tribunal has referred following questions of law for our consideration under Section 69 of the Gujarat Sales Tax Act, 1969. Whether on the facts and in the circumstances of the case Gujarat Sales Tax Tribunal was justified in law under its order dated 7/2/96 that the product in question would be covered under part (D) of entry 97 of the Schedule II A of the Gujarat Sales Tax Act, 1969 and not under entry 95 or Schedule II A and setting aside the order of the Deputy Commissioner of Sales Tax .....

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..... eference came up before this Court. 3. Ms.Mehta, learned AGP appearing for the appellant-State submitted that electronic plain paper copier machines are covered by Entry 95 in Schedule II-A to the Gujarat Sales Tax Act, 1969 and not covered by entry 97 (D) in Schedule-II A of the Act. She further submitted that the Tribunal has committed an error while passing the impugned order and it ought to have accepted the view taken by the Deputy Commissioner, Sales Tax in order dated 15.10.1992. 4. We have heard learned AGP appearing for the State and perused the record. We have also gone through the orders of the Deputy Commissioner as well as the Gujarat Sales Tax Tribunal. We have also gone through the relevant provisions of the Gujarat S .....

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..... ............... (D) All other electronic goods not falling under (A) (B) (C) above, including- (1) .................. ...................... (12) .................... Four paise in the rupee. Four paise in the rupee. 6. From the bare perusal of the Entry 97 it is clear that the same relates to Electronic Goods and Part (D) of Entry 97 covers all other electronic goods not falling under (A) (B) and (C). Therefore, it is clear that the electronic goods which do not fall under Part (A), (B) or (C) of Entry 97 would fall under Part (D) of Entry 97. Not only that the Deputy Commissioner has also held that component parts and spare-parts of the machine in que .....

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