2014 (7) TMI 1088

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....For the Petitioner : Ms. Anjali Helekar, AGP ORDER P.C. 1] This Sales Tax Application invokes section 61(1) of the Bombay Sales Tax Act, 1959 and seeks the relief that the Tribunal be directed to forward to this Court a question of law and particularly the one formulated at para-5 of the memo of appeal for opinion and answer by this Court. 2] It is submitted that the order dated 23rd D....

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....s to the description given in the notification entry A88. She submits that the product sold by the respondent is Pneumatically operated filling head for LPG, Tee Connector with suspension arrangement, control panel for filling of LPG and Pneumatically operated cut off valve for LPG. Ms. Helekar submits that this is not plant and machinery and hence does not answer the description given in the noti....

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....on. The Tribunal on facts found that the respondent before us is a dealer and manufacturer of machinery items. He sold goods worth Rs. 57,419/- against Form-A. The sales were disallowed by the assessing authority on the ground that machinery parts do not find place in notified entry A-88 and the notification entry A-88 is for plant and machinery. As the goods sold are not plant and machinery, the ....

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.... department/revenue was of the opinion that the books in question do not qualify for exemption, then, it could have proceeded against the purchaser. The question of the seller being under an obligation to pay the tax does not arise. 6] The Tribunal in its detailed order has agreed with the respondent assessee and in doing so it has placed reliance upon the judgment in the case of M.R.F. The Div....