TMI Blog2020 (3) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... Department, Institute of Engineering and Technology Uttar Pradesh University, Sitapur Road, Lucknow. In support of his contention and the said certificate having been issued by expert body was required to be given due weightage and due consideration by the authorities below. The Assessing Authority as well as Tribunal have without given any cogent explanation rejected the said report. It was clearly open for the Tribunal looking into the technical nature of the question involved to seek an expert opinion with regard to the exact nature and classification of the items prepared by the revisionist and thereby after due consideration return and finding in this regard and the Tribunal firstly having rejected the expert opinion and secondly di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruments fell into the category of unclassified items? (2) Whether the opposite party No.1, the learned Tribunal, was justified in upholding that the electrical goods under question was not covered by the commodity code number 2B023001 and was not within the category of Cathode ray oscilloscopes, spectrum analyzers, cross talk meters, gain measuring instruments , distortion factor meters, prophometers, network and logic analyzers and signal analyzers as shown in Serial No. 378 of Schedule of rates under U.P. VAT Act, 2008? (3) Whether the learned tribunal was justified in ignoring the expert opinion of the Dean Research Development, Institute of Engineering and Technology, Lucknow holding that the goods under question were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10, Digital insulation resistance tester, Primary current injection set, Digital clamp meter, Tan delta kit 6. The submission of the learned counsel for the revisionist is that the Instruments by him are liable to be included in the Entry No. 378 in the Schedule of Rates under the Uttar Pradesh Value Added Tax Act, 2008 reads as under:- 378. Cathode ray oscilloscopes, spectrum analyzers, cross talk meters, gain measuring instruments , distortion factor meters, prophometers, network and logic analyzers and signal analyzers. 7. Before the Assessing Authority the revisionist has submitted that an expert opinion from Dean Research Development, Electronics Engineering Department, Institute of Engineering and Technology Uttar Pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manner, as has been done by the Tribunal. It has further been submitted that Tribunal being a final fact finding body in the present circumstances could have obtained another expert report from any authority which it deemed appropriate. By not considering the case of the revisionist in the correct perspective the judgment of the Tribunal is erroneous and liable to be set-aside. 11. Mr. Rohit Nandan Shukla, learned counsel for the revisionist has submitted that a perusal of the list of the instrument being manufactured by the revisionist indicates that they cannot be included in the category of Gain Measuring Instrument and the Assessing Authority as well as the Tribunal have correctly classified the goods manufactured by the revisionist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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