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Rajasthan Rajya Vidhyut Prasaran Nigam Ltd. Versus Additional Commissioner (VAT & IT) , Commercial Taxes, Jaipur

2017 (1) TMI 194 - RAJASTHAN HIGH COURT

Classification of goods - items used in installation of Poles and Wires etc - Entry tax - whether the items fall under entry 22 to come within the purview of entry tax? - Held that: - the controversy stands set at rest by the Division Bench judgment of this court in the case of M/s. Harit Polytech Pvt. Ltd. [2015 (3) TMI 828 - RAJASTHAN HIGH COURT], where the court has upheld the validity of Entry Tax by respective state governments. Therefore, insofar as the legal issue is concerned, it is answ .....

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ng of fact. - Petition dismissed - decided against petitioner. - S.B. Sales Tax Revision Petition No. 264 of 2011 - Dated:- 7-12-2016 - Jainendra Kumar Ranka, J. For the Petitioner : Ramit Pareek, Anuroop Singhi For the Respondent : Mukesh Dudi , Kunal Jaiman ORDER 1. The instant petition is directed against order dt 7.2.2011 passed by the Rajasthan Tax Board, Ajmer, in Appeal No.1555/2006/Jaipur, whereby the appeal of appellant has partly been allowed. 2. The brief facts noticed for disposa .....

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it of Entry Tax, however, held that remaining 8 items does fall within the purview of Entry Tax. 3. The said order was assailed by the petitioner before the Tax Board, who also went into the issue and after taking into consideration the arguments held that insofar as Resuscitator is concerned, it is also outside the purview of Entry Tax, however, for the remaining 7 items held that they were covered by the Entry Tax and appropriate rate would be applicable on such items, if the said items are br .....

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used by the petitioner in installation of Poles and Wires etc. and the reasoning given by the Tax Board is required to be interfered with. Learned counsel also supported with the dictionary meaning of Earthing Chain, Insulated mats, SMS Moulded Junction Box, GSS Wire & Accessories, Earthing set (Counterpoise type & Pipe type), Lightning Arrestor, and Meter Box, and to contend that they are of day to day use of equipment and thus contended that question of Entry Tax on these remaining it .....

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hat the Apex court has recently upheld the judgment of this court in the case of M/s. Harit Polytech Pvt. Ltd. (supra) in a bunch of cases namely, Jindal Stainless Ltd. & Another v. State of Haryana & Others [Civil Appeal No.3453/2002, and other connected matters, decided on 11.11.2016], and thus contended that insofar as the legal question raised by the assessee is concerned, does not survive. 6. Insofar as the remaining items are concerned, learned counsel for the respondent contended .....

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