2014 (8) TMI 925

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....w in holding that sale of Kaam Vertical Industrial process camera complete film size 50 x 60 cm with one lens 150 mm copy board Halogen lamps Suction back vacuum fan manufactured by the opponent would be covered by entry 16(1) of Schedule IIA to the Gujarat Sales Tax Act 1969 (as it stood at the relevant time) for the purpose of levy of tax or its sale is covered by entry 75 of Schedule IIA or alternatively under entry 79 in Schedule IIA." 2. That the respondent dealer was registered under the Gujarat Sales Tax Act (hereinafter referred to as the "Act") in respect of its business of manufacturing Industrial Cameras which were used by printers as one of the printing machine. An application was made to the Commissioner of Sales Tax under S....

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....c cameras but all types of cameras would be covered by that entry. It is submitted that as such the product is one type of camera and the same has not been disputed. It is submitted that even keeping in view the functional character of the product, the camera works on the same principle as the photographic camera functions. It is submitted that the learned Tribunal has not properly appreciated the fact that as such entry no.75 is specific entry and entry no.16 is general and residuary entry. It is submitted that therefore, the Commissioner was justified in holding that the goods in question shall fall in entry no. 75. It is submitted that in the alternative the goods in question may fall within the entry no.79. It is submitted that the lear....

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....ing that the goods in question i.e. Industrial Camera will fall in entry no. 16(1)A i.e. machinery. From the impugned order, it appears that the learned Tribunal has held against the revenue by observing that even State has accepted the goods in question is a printing machinery / machinery. It is required to be noted that as such it was an Industrial Camera. Entry no.75 which was prevalent at the relevant time, reads as under: "Entry75. 14.983 and onwards. Photographic and other cameras and enlargers, lenses, paper, films and plates required for use therewith and spare parts and accessories thereof." 5.1. Therefore, as per entry no.75 "Photographic and other cameras" shall fall within entry no.75. Under the circumstances, merely be....