TaxTMI 
TaxTMI 
2011 (4) TMI 1247
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted under the Indian Companies Act having its registered office at Ahemdabad (Gujarat). The manufacturing unit is also at Surat (Gujarat) and its head office at Bombay. The applicant has a branch office at Ghaziabad wherefrom the applicant sells its products within the State of U.P. The chemical name of mafron gas is fluorochloro hydrocarbon gas. In the market, it is marketed as mafron gas. It is mainly used in refrigerator, air-conditioner, etc., for the purpose of refrigeration, namely, to give cooling effect. It is a material used in the refrigeration. The claim of the applicant is that it is a chemical therefore, it is liable to tax as a "chemical" at 10 per cent. The assessing authority has taxed mafron gas as a "refrigeration material....
X X X X Extracts X X X X
X X X X Extracts X X X X
....acture of aerosol such as hair sprays, mould release agents, room refreshers, body, blowing agents for plastics as a solvent, etc. Reliance is placed on the decision of the apex court in the case of Mauri Yeast India Pvt. Ltd. v. State of U.P. reported in [2008] 14 VST 259 (SC); [2008] UPTC 729, (paragraphs 41, 43, 44, 47 and 50), in the case of Commissioner of Central Excise, Delhi v. Carrier Aircon Ltd. [2006] 147 STC 421 (SC); reported in [2006] 5 SCC 596, (paragraphs 14, 15 in 147 STC 421, paragraphs 13 and 14 in 5 SCC), in the case of Commissioner of Trade Tax v. Akash Chemical Corporation, Kanpur reported in [2007] UPTC 1055 and Delhi Tribunal in the case of Commissioner of Sales Tax, Delhi v. Mafatlal wherein it has been held as a ch....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng natural gas M or I Provided that in the case of natural gas if the sale is by any of the undertakings registered as dealer in the name and style of M/s I.O.C. Ltd., B.P.C. Ltd., H.P.C. Ltd., and I.B.P. Co. Ltd., the tax shall be levied at the point of sale by such dealer to a person other than any of the aforesaid dealers. 10% . . . 58(i) Refrigeration and air conditioning plants and all kinds of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, air conditioners, bottle coolers, walk in coolers, and components, parts and accessories thereof and refrigeration materials including polystyrene foam. M or I 15% Notification No. KA.NI-2-306/XI-9 (113)/99-U.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er coolers, air conditioners, bottle coolers, walk in coolers, and components, parts and accessories thereof and refrigerating materials including polystyrene foam other than those mentioned in sub-item (a). M or I 16% (ii) Room coolers and air coolers M or I 12% (2) entries at serial numbers 30 and 54 shall be omitted; (3) after entry at serial number 64, the following entries shall column wise be inserted, namely:- Serial number Description of goods Point of tax Rate of tax percentage 1 2 3 4 65(i) Ball point pens with maximum retail price of five rupees or less and retail price is printed on it. M or I 4% 65(ii) All fountain pens, ball point pens other than those mentioned in item (i) and stylograph pens and p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....x Act are almost similar. The Tribunal has held that in common parlance and in commercial sense mafron gas is know as refrigeration material. No contrary material has been placed and shown to dispute the finding recorded by the Tribunal. The mafron gas may be a chemical. The entry of all kinds of chemicals is a generic entry. This court in the case of Commissioner of Trade Tax v. Akash Chemical Corporation, Kanpur [2007] UPTC 1055 has held that "chemical" is a "generic" word. It is a settled principle of law that specific entry excludes general entry and be preferred. In the case of Ramavatar Budhaiprasad v. Assistant Sales Tax Officer, Akola reported in [1961] 12 STC 286 (SC), the apex court held that technical sense nor from the botan....