2010 (2) TMI 1091

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....TA J.-The appellant has filed this appeal under section 68 of the Punjab Value Added Tax Act, 2005 (hereinafter referred to as, "the PVAT Act, 2005") challenging the impugned order dated October 6, 2006 (annexure A6) passed by the VAT Tribunal, Punjab.   Briefly the facts of the case are that the appellant is engaged in the business of purchase and sale of diagnostic film and medical X-ray....

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.... and medical X-ray films fall under item No. 31 of Schedule B to the PVAT Act, 2005?" The Excise and Taxation Commissioner, Punjab, vide order, annexure A4, held that diagnostic films and X-ray films are not covered under item 31 of Schedule B appended to the PVAT Act, 2005 as these are neither medical equipments/devices nor implants and, hence, these are taxable at 12.5 per cent and not at four p....

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....edient, gambit, gimmick, manoeuvre, plan, ploy, ruse, scheme, stratagem, stunt, tactic, trick, wile. 3 badge, design, figure, logo, motif, sign, symbol, token." It is further contended that the items are associated with tax in common parlance. It is contended that the word "device" means something invented and constructed for a special purpose and as both the diagnostic films and X-ray films ar....

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.... of the same Schedule reads "medical equipment, devices and implants". It is submitted that as there are two separate independent entries in Schedule C to the Bengal VAT Act, it clearly shows that X-ray films and diagnostic films are not covered under entry 48 (medical equipment, devices and implants). We have heard the counsel for the parties at length. A perusal of Schedule C to the Bengal....