TaxTMI 
TaxTMI 
2019 (7) TMI 476
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....ships were pleased to pass following order on 3.1.2019: "Learned counsel for the petitioners submits that High Court had adverted to the provision in the Central Act though the matter was governed by the Madhya Pradesh VAT Act, 2002. He has invited our attention to the Madhya Pradesh VAT Act, 2002, in particular, the Schedule thereunder, which is some what different from the provisions of the Central Act. In the peculiar facts of the present case, we permit the petitioners to approach the High Court by way of Review Petition, if so advised. If the review petition is filed within eight weeks from today, the same be decided on its own merits in accordance with law. In the event, the Review Petition is decided against the petitioners, it....
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....oke; (iii) Crude oil; (iv) Hide and skins, whether in a raw or dressed state; (v) Iron and Steel; (vi) Jute; (vii) Oilseeds (other than coconut; (viii) Liquified petroleum Gas (LPG) for domestic use, as specified in section 14 of the Central Sales Tax Act, 1956 except those mentioned elsewhere in this schedule." Similarly section 14 of the Central Sales Tax Act, 1956 stipulates: "14. Certain goods to be of special importance in inter- State trade or commerce.- It is hereby declared that the following goods are of special importance in inter-State trade or commerce:- [(i) cereals, that is to say,- (i) paddy (Oryza sativa L.); (ii) rice (Oryza sativa L.); (iii) wheat (Triticum vulgar, T. compactum, T. sphaerococcum, T. ....
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....r or not subjected to all or any of the following processes:- (1) decantation; (2) de-salting; (3) dehydration; (4) stabilisation in order to normalise the vapour pressure; (5) elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain the pressure; (6) the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned processes; (7) any other minor process (including addition 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 ....
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....and electrolytic and tinfree plates; (xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers-heavy and light crane rails; (xiv) wheels, tyres, axles and wheels 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 ....
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....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, '59.06, and 60.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); (viii) sugar covered under sub-heading Nos. 1701.20, 1701.31, 1701.39, and 1702.11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); [***] (x) woven fabrics of wool covered under heading Nos. 51.06, 51.07, 58.01, 58.02, 58.03 and 58.0....