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STATE OF GUJARAT Versus M/s CEAT LTD

2016 (7) TMI 1195 - GUJARAT HIGH COURT

Classification of Fully Computer controlled electronic plain paper copier machine - Gujarat sales tax - Held 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 question are covered by Entry 97 (D), therefore, the Tribunal has not committed any error while holding that sale of “Fully Computer controlled electronic plain .....

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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 accordingly. 2. The facts of the case are that one M/s.Ceat Limited, a company registered under the provisions of the Companies .....

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d by entry 97 (D) in Schedule-II A of the Act, which is specific entry for electronic goods . However, the Deputy Commissioner held that other items like toner, developer and silicon drums are covered by entry 97 (D) in Schedule II-A of the Act as parts and components of electronic goods. Being aggrieved by said order, an appeal was preferred before the Gujarat Sales Tax Tribunal being Appeal No.36 of 1992. The Tribunal allowed the said appeal vide order dated 7.2.1996 and set aside the order of .....

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opier 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 a .....

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irtemp Pvt. Ltd. v. The State of Gujarat (1994 GSTB Part-1, page 63) (v) M/s. Tata Telecom Ltd. v. The State of Gujarat (Appeal No.41 of 1992, decided on 6-7-1995) (vi) State of Gujarat v. Shah Veljibhai Motichan, Lunawada (23 SEC 288) (vii) M/s. Shree Ram Industries v. The State of Gujarat (34 STC 153) (viii) State of Tamil Nadu v. Blue Star Engineering Co. Madras Pvt. Ltd. (39 STC 194) 5. The Tribunal has also referred to Entries 95 and 97 in Schedule II-A of the Gujarat Sales Tax Act, which p .....

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