2006 (10) TMI 416

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....in Revision Application Nos. 86 and 87 of 1993. The Tribunal held that the "tool-bits" would fall under entry No. 3(ix) of Schedule II, Part A appended to the Act and "jobber-drills" (drillpana) would be covered by entry No. 16(1) of Schedule II, Part A to the Act read with entry No. 36 of the Government Notification issued under section 49(2) of the Act. The Revenue, being dissatisfied with the said order, made an application for reference, the same was allowed and a reference has been made to this court under section 69 of the Gujarat Sales tax Act, 1969 for its opinion on the following question : "Whether, on the facts and circumstances of the case, the decision of the Gujarat Sales Tax Tribunal dated December 9, 1994 in revisio....

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....accessories for the purpose of section 16(1) of Schedule II, Part A read with entry No. 36 of the Government Notification. He observed that "tool-bits", so also the "jobber-drills" would be covered by entry No. 13 of Schedule III to the Act which relates to articles not specified in any other entry. The learned Commissioner, therefore, issued notice in form 49 and initiated revisional proceedings against the opponent. The assessee-opponent appeared and raised various contentions which were not accepted by the learned Commissioner who revised the order of assessment and held the sale of "tool-bits" and "jobber-drills" to be taxable under entry No. 13 of Schedule III to the Act. The learned Assistant Commissioner accordingly raised demand of ....

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....fied as machinery for the purpose of entry No. 16 or as tool or alloy and special steel of any of the above categories, then these items would fall in the residuary entry. Opposing the said submission, Mr. Bhatt, learned counsel for the assessee submits that present is not a case where the assessee was paying tax in his own understanding but present is a case where the Department itself, while dealing with two applications submitted under section 62 of the Act, has held that "tool-bits" would fall within entry No. 3(ix) of Schedule II, Part A of the Act. He submits that, so long as the order passed by the Assistant Commissioner holding "tool-bits" to be falling under entry 3(ix) stands, the State or the Department would not be allowed to sa....

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.... "Section 62. Determination of disputed questions.-(1) If any question arises, otherwise than in proceedings before a court, or proceedings under section 41 or 44, whether for the purposes of this Act,- . . . (e) any tax is payable in respect of any particular sale, specified sale or purchase or if tax is payable the rate thereof, the Commissioner shall make an order determining such question." 8. Under the Act, the final authority to determine the dispute is conferred upon the Commissioner or any of his authorised representatives. Such an order would be binding between the parties and if any of the parties are aggrieved by the order, then it has to challenge the said order before the appellate forum. Undis....