TMI Blog2024 (2) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... (f)(iii) of the Act. There are no justification to intervene in the decision made by the Tribunal. As a result, both the revisions are, accordingly, dismissed. - Hon ble Shekhar B. Saraf, J. For the Revisionist : Atul Gupta JUDGMENT 1. Heard Sri Bipin Kumar Pandey, learned Additional Chief Standing Counsel for the revisionist and Sri Atul Gupta, learned counsel for the respondent/assessee. 2. Present revisions are in relation to the assessment years 2011-12 and 2012-13 against the order dated November 27, 2019 passed by the Tribunal. 3. Both the revisions were admitted by this Court on the following question of law: Whether the cello used by the assessee were capital goods or merely usable containers used for sale of the ink manufactured by the assessee ? 4. Sri Bipin Kumar Pandey, learned Additional Chief Standing Counsel appearing on behalf of the revisionist has taken the Court through the entire order passed by the Tribunal. He submitted that the definition of capital goods as per Section 2(f) of the Uttar Pradesh Value Added Tax Act, 2008 (hereinafter referred to as the Act .) means any plant and machinery as also apparatus, tool and app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the dealer and includes:- (i) components, spare parts and accessories of such plant, machine, machinery, equipment, apparatus, tool, appliance or electrical installation; (ii) moulds and dies; (iii) storage tank; (iv) pollution control equipment; (v) refractory and refractory materials; (vi) tubes and pipes and fittings thereof, (vii) lab equipments, instruments and accessories, (viii) machinery, loader, equipment for lifting or moving goods within factory premises, or (ix) generator and boiler used in manufacture of goods for sale by him but for the purpose of section 13, does not include:- (i) air-conditioning units or air conditioners, refrigerators, air coolers, fans, and air circulators if not connected with manufacturing process; (ii) an automobile including commercial vehicles, and two or three wheelers, and parts, components and accessories for repair and maintenance thereof; (iii) goods purchased and accounted for in business but utilised for the purpose of providing facility to the employees. (iv) vehicle used for transporting goods or passengers or both; and (v) capital goods used in the execution of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, and the Tribunal shall thereupon pass such orders as are necessary to dispose of the case in conformity with the said decision. (5) All applications for revision of orders passed under Section 57 in appeals arising out of the same cause of action in respect of an assessment year shall be heard and decided together: Provided that where any one or more of such applications have been heard and decided earlier, if the High Court, while hearing the remaining applications, considers that the earlier decision may be a legal impediment in giving relief in such remaining applications, it may recall such earlier decision and may thereafter proceed to hear and decide all the applications together. (6) The provisions of Section 5 of the Limitation Act, 1963, shall mutatis mutandis, apply to every application, for revision under this section. Explanation. For the purpose of this section, the expression any person includes the Commissioner and the State Government. 10. This Court is not allowed in a revision petition to reappreciate and/or re-examine and analyse evidence and findings of the Tribunal. 11. A Constitution Bench of the Supreme Court in Hindustan P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness of the findings of facts also . It is suggested that by observing so, the three-Judge Bench in Ram Dass [Ram Dass v. Ishwar Chander, (1988) 3 SCC 131] has enabled the High Court to interfere with the findings of fact by reappreciating the evidence. We do not think that the three-Judge Bench has gone to that extent in Ram Dass [Ram Dass v. Ishwar Chander, (1988) 3 SCC 131] . The observation in Ram Dass [Ram Dass v. Ishwar Chander, (1988) 3 SCC 131] that as the expression used conferring revisional jurisdiction is legality and propriety , the High Court has wider jurisdiction obviously means that the power of revision vested in the High Court in the statute is wider than the power conferred on it under Section 115 of the Code of Civil Procedure; it is not confined to the jurisdictional error alone. However, in dealing with the findings of fact, the examination of findings of fact by the High Court is limited to satisfy itself that the decision is according to law . This is expressly stated in Ram Dass [Ram Dass v. Ishwar Chander, (1988) 3 SCC 131] . Whether or not a finding of fact recorded by the subordinate court/tribunal is according to law, is required to be seen on the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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