2011 (7) TMI 738

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....y 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 covered under HSN Code 9021.10.00 fall under entr....

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....ll 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 by the petitioner in this regard, the assessment....