TMI Blog2019 (7) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule II of VAT Act 2002 from the very inception of Act of 2002; whereas, in the CST the Liquified petroleum Gas (LPG) for domestic use was inserted as clause (va) to Section 14 of 1956 Act with effect from 18.4.2006 by Act 21 of 2006. The reference to the provision of 1956 Act is not an error on the face of record. On the contrary the provisions of Section 14 of 1956 Act is expressly made applicable. Petition dismissed. - R.P.No.333/2019 - - - Dated:- 3-7-2019 - Sanjay Yadav And Vivek Agarwal JJ. For the Petitioners/State : Shri Pratip Visoriya, learned Govt. Advocate For the Respondent : Shri Pawan Dwivedi, learned counsel ORDER I.A.No.946/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uently, I.A.No.946/2019 stands disposed of. The Writ Petition No.6653/2011 was directed against the decision by the Authorities under Value Added Tax Act, 2002; whereby, VAT on the High Mast Iron Pole was charged with 13% under the Residuary entry of Entry No.1 of Part VI of Schedule II levied 13% on the said product. The order was set aside by order under review by holding that the product is covered under the Entry No.64 of Part II of Schedule II of the VAT Act which attracts 5% tax. The aid was also taken of Entry 30 and the provision of Section 14 of the Central Sales Tax Act, 1956 (for brevity 1956 Act ) the applicability whereof being implicit in Entry 30 (v) of Part II of Schedule II of VAT Act. Tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or milo {Sorghum vulgare Pers); (v) bajra (Pennisetum typhoideum L.); (vi) maize (Zea mays D.); (vii) ragi (eleusine coracana Gaertn.); (viii) kodon (paspalum scrobiulatum L.); (ix) kutki (Panicum miliare L.); (x) barley (Hordeum vulgare L.);] (ia) coal, including coke in all its forms, but excluding charcoal: Provided that during the period commencing on the 23rd day of February, 1967 and ending with the date of commencement of section 11 of the Central Sales Tax (Amendment) Act, 1972 (61 of 1972) this clause shall have effect subject to the modification that the words but excluding charcoal shall be omi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddition of pour point depressants or flow improvers) which does not change the essential character of the substance;] [(iid) Aviation Turbine Fuel sold to an aircraft with a maximum take-off mass of less than forty thousand kilograms operated by scheduled airlines. Explanation- For the purposes of this clause, scheduled airlines means the airlines which have been permitted by the Central Government to operate any Scheduled air transport service. ] (iii) hides and skins, whether in a raw or dressed state; [(iv) iron and steel, that is to say,- (i) [pig iron, sponge iron and] cast iron 8 [including ingot moulds, bottom plates], iron scrap, cost iron scrap, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eels sets; (xv) wire rods and wires-rolled, drawn, galvanised, aluminised, tinned or coated such as by copper; (xvi) defectives, rejects, cuttings, or end pieces of any of the above categories;] [(v) jute, that is to say, the fibre extracted from plants belonging to the species Corchorrus capsularies and Corchorus olitorius and the fibre known as mesta or bimli extracted from plants of the species Hibiscus cannabinus and Hibiscus sabdariffa- Varaltissima and the fibre known as Sunn or Sunn-hemp extracted from plants of the species Crotalaria juncea whether baled or otherwise;] [(va) liquified petroleum gas for domestic use;] [(vi) oilseeds, that is to say,- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... afflower (Carthanus tinctorius);] [(via) pulses, that is to say,- (i) gram or gulab gram (Cicerarietinum L.); (ii) fur or arhar (Cajanus cajan); (iii) moong or green gram (Phaseolus aureus); (iv) masur or lentil (Lens esculemta Moench, Lens culinarie Medic.); (v) urad or black gram (Phaseolus mungo); (vi) moth (Phaseolus aconitifolius Jacq); (vii) lakh or khesari (Lathyrus sativus L.);] [(vii) man-made fabrics covered under heading Nos. 54.08,54.09,54.10, 54.11, 54.12, 55.07, 55.08, 55.09, 55.10, 55.11, 55.12, 58.01, 58.02, 58.03, 58.04, 58.05, 2 [58.06,] 59.01, 59.02, 59.03, 59.05, '59 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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