2015 (12) TMI 1295

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....ax<br>S. C. Dharmadhikari And B. P. Colabawalla, JJ. For the Appellant : Ms. Uma Palsuledesai, AGP For the Respondent : Mr. C B Thaker with Mr. Rahul Thaker, Mr. V P Patkar with Ishan Patkar and Ms. Manjiri Parisnis ORDER P. C. 1. These applications by the Revenue arise out of the order dated 26th February, 2015, in VAT Appeal Nos. 658 of 2013 and 529 of 2013. 2. The Revenue invo....

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....Dealer failed the test of proving it asan UPS? 3. She would submit that these are substantial questions of law and as the Tribunal ignores that the product in question though labeled and styled as uninterrupted power supply is essentially to maintain such uninterrupted power supply to home appliances. In the garb of the Entry C-56, the dealer is trying to push an inverter as an IT related produ....

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....ment No.VAT-1505/CR-116/Taxation-1, dated the 1st April 2005, the Government of Maharashtra (hereby with effect from the 17th October, 2005) specifies the following goods, more particularly described in the schedule appended hereto, to be the Information Technology Products for the purposes o the said entry, namely :- SCHEDULE Information Technology Products covered from time to time, ....

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....ssioner of Sales Tax held against them. He held that the dealers&#39; product would fall in the residual entry and not in Entry C-56. That is how he was of the opinion that the residuary Entry E-1 making the product taxable at 12.5% VAT would be the applicable Entry and the request for prospective effect was also rejected. 7. The Tribunal found that the lengthy discussion in the Commissioner&#3....