TaxTMI 
TaxTMI 
2014 (9) TMI 302
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....passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as 'the tribunal') dated 25/06/2007 in Rectification Application No.7/2006 as well as the judgment and order dated 29/01/2007 passed in Second Appeal Nos. 905 & 906 of 2005 by which the learned tribunal has allowed the aforesaid appeals by quashing and setting aside the orders dated 22/02/1995 and 31/03/2005 of the Deputy Entry Tax Commissioner and the Assistant Commissioner of Sales Tax under the Gujarat Entry Tax Act, 2001 by holding that the 'Dumper' is not a 'specified goods' under entry at Serial No. 1 of Part I of the Schedule to the Gujarat Entry Tax Act, 2001 (hereinafter referred to as 'the Act') applicable to ....
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....d to be Motor Vehicle and the same would fall within entry at Serial No. 1 of Part I of the Schedule to the Act, the learned tribunal has committed a grave error in not treating the 'Dumper' as 'specified goods' covered under entry at Serial No. 1 of Part I of the Schedule to the Act and has committed a grave error in holding that the 'Dumper' was not subject to payment of entry tax under the Act. Making the above submissions and relying upon the above decision, it is requested to allow the present Special Civil Application. 5. Shri Sudhir Mehta, learned advocate appearing on behalf of the respondent has tried to oppose the present Special Civil Application by submitting that in entry at Serial No. 1 of Part I of th....
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....is required to be considered. 6.1. Entry at Serial No. 1 of Part I of the Schedule to the Act at the relevant time reads as under; Sr. No Specified goods Entry in Schedule II, Part A of the Gujarat Sales Tax Act, 1969 Maximum rate of tax 1. Motor Vehicles including Motor cars, Motor taxicabs, motoettes, Motor omnibuses, Motor vans, Motor lorries, Motor cycles, Motorcycle combinations, Motor scooters, Mopeds 128(1) 128(2) Twelve percent Twelve percent Therefore any Motor Vehicles including Motor cars, Motor taxcabs, Motoettes, Motor omnibuses, Motor vans, Motor lorries, Motor cycles, Motorcycle combinations, Motor scooters, Mopeds is subjected to entry tax under the Act as observed hereinabove and as per the decision of the....