2009 (3) TMI 954

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.... of the Uttaranchal Value Added Tax Act, 2005 for determination of the rate of tax on the LPG pressure regulator before Commissioner, Commercial Tax, Dehradun. The assessee/revisionist's case is that the "LPG regulators" are part of LPG cylinders and are taxable at the rate of four per cent in Schedule II(B)-8 as per Notification No. 13/XXVII (8)/ May 25, 2006, which applies to "all utensils (including pressure cookers/pans), buckets and containers made of aluminium, iron and steel, plastic and other material except precious metals and enameled utensils". The Additional Commissioner, Commercial Tax, Dehradun, vide order dated March 29, 2008 held that LPG pressure regulators are not covered under the aforesaid entry and consequently taxa....

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....rriage and includes a composite cylinder, however, the water capacity of cylinders under for storage of CNG, nitrogen, compressed air, etc., may exceed 1000 litres up to 2500 litres provided the diameter of such cylinder does not exceed 60 cm;"   Our attention is also drawn to sub-rule (4)(a) of rule 3 of the Gas Cylinders Rules, 2004 which provides as under: "Any person desiring to manufacture cylinders, valves, LPG regulators attached to self-closing valves, multi-function valves and other fittings shall obtain approval from the Chief Controller and in order to seek such approval, submit the particulars set forth in Schedule III and scrutiny fee as specified in Schedule V together with design drawings and calculations duly endo....

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....arcel of the connection provided to the customer but that does not mean that the two items are so inseparable so as to mean that the LPG pressure regulators are containers. Utensils, to which Notification No. 13/XXVII(8) Vanijya Kar (VAT)/2006, dated May 23, 2006 applies, covers as mentioned therein: "All utensils (including pressure cookers/pans), buckets and containers made of aluminium, iron and steel, plastic and other materials except made of precious metals and enameled utensils." The definition of "gas cylinder" given in clause (xxi) of rule 2 of the Gas Cylinders Rules, 2004 does suggest that the same are metal containers. However, the said definition nowhere indicates that the LPG pressure regulators which are required to ....