TMI Blog2019 (3) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... hereof was inserted in the Entry 155 by an amendment w.e.f. 09.05.2006. It, therefore, indicates that the parts of the goods specified in the Entry were not chargeable to tax at the rate of 4% prior to 09.05.2006 but became chargeable at the rate of 4% only on and after 09.05.2006. There is no difficulty in holding that the wire ropes used in the Mobile Cranes are a part of the Mobile Cranes and thus fall in Entry 155 of Schedule IV of the VAT Act. Appeal dismissed - decided against Revenue. - CIVIL APPEAL No.3198 OF 2019 (Arising out of S.L.P.(C) No.11937 of 2017) - - - Dated:- 26-3-2019 - CIVIL APPEAL Nos.3199-3200 OF 2019 (Arising out of S.L.P.(C) Nos.4837-4838 of 2017), CIVIL APPEAL Nos.3201-3202 OF 2019 (Arising out of S.L.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his background fact, the question arose before the taxing authorities under the VAT Act as to which is the proper Entry under the VAT Act for charging tax on Mobile Crane Wire Ropes . 8. The aforementioned question arose before the CTO in the assessment proceedings, which were initiated against the respondent in their business premises as a result of the survey conducted by the CTO and also arose before the Deputy Commissioner, Commercial Tax Department to seek his advance ruling on the aforementioned question. 9. The CTO and the Deputy Commissioner were of the view that the rate of tax chargeable to the goods in question is 12.5% as prescribed in the Residuary Entry in Schedule V under the Act and not 4% as prescribed in Entry 155 of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 83 of the VAT Act. By order dated 06.01.2016, the Board dismissed the appeal and affirmed the order of the Deputy Commissioner. The State (CTO) felt aggrieved and filed revision petition in the High Court of Rajasthan Bench at Jaipur. 14. By impugned order, the High Court dismissed the revision and upheld the order of the Board, which has given rise to filing of this appeal by way of special leave by the State (CTO) in this Court. 15. So, the short question, which arises for consideration in this appeal, is whether the High Court was justified in dismissing the appellant's (State/CTO) revision and thereby justified in upholding the view taken by the Board that the Mobile Crane Wire Ropes are chargeable to tax @ 4% under E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act. 23. In other words, the question arises is whether the goods Mobile Cranes Wire Ropes fall under Entry 155 of Schedule IV or under the Residuary Entry of Schedule V of the VAT Act. 24. At the relevant time, there were two relevant Entries which read as under: SCHEDULE IV [See section 4] Goods Taxable at 4% S.No. Description of Goods Rate of Tax % Conditions, if any 1. 2. 3. 4. 155. Hydraulic excavators (earth moving and mining machinery), mobile cranes and hydraulic dumpers (including parts thereof). Bracketed portion was inserted by Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the other, if the other cannot function without it . [See M/s Annapurna Carbon Industries vs. State of Andhra Pradesh [(1976) 2 SCC 273 and Commissioner of Central Excise, Delhi vs. Insulation Electrical Private Limited (2008) 12 SCC 45)] 28. When we apply this principle to the facts of the case at hand then we find no difficulty in holding that the wire ropes used in the Mobile Cranes are a part of the Mobile Cranes and thus fall in Entry 155 of Schedule IV of the VAT Act. 29. A fortiori, it is taxable at the rate of 4%. The reasons are not far to seek. 30. The respondent has filed (Annexure R1), the complete literature with a view to show as to how the Mobile cranes are designed, structured, built and operated in the field w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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