2011 (7) TMI 738

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.... fracture appliances. It shifted its factory in Gurgaon, Haryana to Hyderabad in the year 2007. It is the petitioner's case that the goods manufactured and sold by them are covered under HSN Code 9021.10.00 and are exempt from levy of tax under the Andhra Pradesh Value Added Tax Act, 2005 (the VAT Act); M/s. Dhanvanthri Surgicals, the petitioner's distributor, had filed an application under section 67 of the VAT Act seeking clarification regarding their liability to pay VAT in respect of the products manufactured and sold by the petitioner; the Advance Ruling Authority had examined the brochures, sales invoices and tax invoices of M/s. Dhanvanthri Surgicals and had clarified that the orthopedic splints and fracture appliances covere....

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....covered under HSN Code No. 9021.10.00, alone fell under entry 2 of the First Schedule, and were not liable to tax. Sri P. Balaji Varma, learned Standing Counsel for Commercial Taxes, would submit that, in the absence of adequate information regarding the goods for which clarification was sought being available on record, it is not known whether the goods now sought to be taxed under the assessment order, and the goods which were the subject-matter of the Ruling of the Advance Ruling Authority, are the same; even, as per the clarification of the Advance Ruling Authority, orthopedic splints and fracture appliances covered under HSN Code 9021.10.00 alone fell under entry 2 of the First Schedule; and, in the absence of details being furnished b....

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....d in the notification; and on the Bill becoming law, with or without modification, the notification issued under section 79(1) ceases to have effect.   A Schedule to an enactment forms an integral part of the said Act. It is only if the Schedule is amended following the procedure stipulated in section 79 of the VAT Act, or by way of a legislative exercise, would it be valid and not by mere issuance of a notification under section 76(2) of the VAT Act. It is not even the case of the respondents that the notification in G. O. Ms. No. 1615 is a legislative exercise. The power to remove difficulties under section 76(2) of the VAT Act, by issuance of an executive/administrative order, can neither nullify nor circumscribe entries in the S....