TMI Blog2019 (10) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... one or more machinery of value ₹ 10 lac or more was imported by the assessee, yet, it would have to further examine the objection raised by the assessee that the same would stand excluded by virtue of separate entries under the VAT Act providing for separate treatment of such machinery under that Act. In other words, even if one of the electronic machinery say ('x') imported is found to have been imported by the assessee which is of value ₹ 10 lac or more, the Tribunal would have to further examine whether such electronic machinery ('x') was taxable as machinery under the VAT Act or as any other commodity falling under a separate schedule entry under the VAT Act. If the conclusion to be drawn by the Tribunal be t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Commercial Tax Tribunal, Meerut dated 14.3.2012 passed in Second Appeal No.153 of 2005 for the A.Y. 2001-02 (Entry Tax); Second Appeal No.223/2008 for the A.Y.2002-03 (Entry Tax) and Second Appeal No.224 of 2008 for A.Y. 2003-04 (Entry Tax) as also two departmental appeals being Second Appeal No.236 of 2011 and 176 of 2011 for A.Y. 2005-06 and 2006-07 ( under Entry Tax). By that order, the tribunal has dismissed all the appeals. 2. For the sake of convenience, the facts in Second Appeal No.153 of 2005 for A.Y.2001-02 (Entry Tax) are being noted. 3. In brief, during the assessment year in question, the assessee, a public limited company, was engaged in providing telecommunication servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as below: 2. Machinery and spare parts of machinery valuing Rupees Ten Lac or more. 7. Admittedly, the word machinery or the spare parts of machinery has not been defined under the Entry Tax Act. Referring to Section 2 (2) of the Entry Tax Act, it has been submitted the words and expressions used under the Entry Tax Act, but not defined, would have to be given the same meaning as assigned to such words and expressions under the U.P. Value Added Tax Act 2008 (hereinafter referred to as the VAT Act). Relying on the various scheduled entries falling under Part-A and Part-B of the schedule to the VAT Act, it has been submitted that I.T. Products (as mentioned in Part B) including computers, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he entry tax as well by virtue of section 2 (2) of that Act. 8. In so far as iron, steel and other cable items are concerned, it has been submitted that the same would in any case, stand excluded from the entry of machinery irrespective of the above reasoning. Thus, telecom towers, transmission wire, electrical apparatus etc. are stated to be not machinery at all. Alternatively, it has also been submitted that w.e.f. 30.9.2008, the schedule under the Entry Tax Act, was itself amended whereby iron and steel as defined under Section 14 of the Central Sales Tax Act, 1956, cables of all kinds, laptop, the computer system and peripherals or televisions, were separately specified under Schedule Entry Nos.14, 16, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, electrical goods, telecom equipment and SIM cards etc., were such as may be described as electronic machinery and therefore, machinery. 11. It has completely remained from the Tribunal to consider and decide this issue. The issue was essential to be dealt with and decided by the Tribunal separately in view of the fact that it is not a composite form or bill value of the goods that may determine the occurrence of the taxable event but the value of the individual machinery or part was required to be established to be ₹ 10 lac or more. Therefore, unless the categorical finding was first recorded by the Tribunal that the assessee imported identified machinery of value more than 10 lac, the issue of taxable event could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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