https://www.taxtmi.com/caselaws?id=438123 The Tribunal classified Gas Metering Skids under the residuary Entry 87 of the Gujarat Value Added Tax Act, 2002, instead of Entry 58A as machinery, resulting in a higher tax rate. The appellants contended that the skids should be considered machinery attracting a lower tax rate, emphasizing their role in a manufacturing process. However, the Tribunal ruled that the skids, although machinery, were not used in manufacturing, leading to the classification under Entry 87. The dispute revolved around whether the skids qualified as machinery under Entry 58A or as components under Entry 87, impacting the applicable tax rate. en-us Wed, 26 Apr 2023 00:00:00 +0530 Tue, 23 May 2023 19:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438123 The Tribunal classified Gas Metering Skids under the residuary Entry 87 of the Gujarat Value Added Tax Act, 2002, instead of Entry 58A as machinery, resulting in a higher tax rate. The appellants contended that the skids should be considered machinery attracting a lower tax rate, emphasizing their role in a manufacturing process. However, the Tribunal ruled that the skids, although machinery, were not used in manufacturing, leading to the classification under Entry 87. The dispute revolved around whether the skids qualified as machinery under Entry 58A or as components under Entry 87, impacting the applicable tax rate. Case-Laws VAT and Sales Tax Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438123