2011 (11) TMI 588

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....assessee that the goods manufactured and sold by it, namely, aluminium grill or aluminium grill section was not taxable under the Rajasthan Value Added Tax Act, 2003, which came into force with effect from April 1, 2006, as "metal mesh" at four per cent under Schedule IV of the Act but at 12.5 per cent under the residuary entry in Schedule V of the said Act but set aside the penalty imposed on the assessee under section 61 of the Act. The controversy involved in the present revision petition has already been decided by this court, at principal seat, while dismissing revision petitions filed by the assessee as well as Revenue being S.B.C.S.T.R. No. 136 of 2010 (Agarwal Aluminium v. Asst. Commissioner A/E, Circle-III, Jaipur) dismissed the....

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.... netting process is admittedly carried out by the assessee in its manufacturing process, it is not possible to include 'aluminium grills' or 'aluminium grill sections' manufactured by the assessee within the ambit and scope of words 'metal mesh' in entry 92.8 of Schedule IV along with words wire mesh, wire netting and barbed wire. The same has to be therefore held to be taxable in the residuary entry at 12.5 per cent in Schedule V of the Act. 27. Even if two views were possible, the benefit could be given to the assessee but, it does not seem to this court that two views for interpretation of those goods and apply entry No. 92.8 are possible. The commodity in question was described by the assessee right from th....