2016 (7) TMI 119

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....vant material and by ignoring relevant evidence/material for the purpose of determination of classification under the Gujarat Sales Tax Act, 1969? 1.1 Since the sales tax reference and both the tax appeals pertain to the same assessee and same subject matter, they are taken up for hearing together. 2. The applicant under Section 69 of the Gujarat Sales Tax Act, 1969 made an application before the Tribunal to refer to this Court a question of law arising out of Tribunal's judgement and order dated 25.10.1999 in Appeal No. 3 of 1996. Accordingly, a statement of case was drawn on 27.02.2004 referring the following question of law by way of Reference Application No. 88 of 2001: "Whether on the facts and in the circumstances of the case the ....

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....r dated 25.10.1999 and confirmed the findings of the Deputy Commissioner of Sales Tax. Hence the applicant made an application for referring the question of law to this Court. 4. Mr. Tanvish Bhatt, learned advocate appearing for the applicant company has drawn the attention of this Court to Annexure 7 to the reference more particularly, the applications of Misterscreen which reads as under: APPLICATIONS * In air pollution control, to eliminate toxic mist from off gases * To reduce solvent losses in absorbers, scrubbers, distillation equipment * To minimize product losses in kettles, reboilers, vaccum pans, crystallizers and evaporators. * To eliminate entrainment in knockout drum and receivers. * To eliminate entrainment that mi....

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....cordance with law does not call for any interference by this Court. 6. Having heard learned advocates for both the sides we are of the opinion that considering the annexures placed on record and the nature of use of the product which is demonstrated, it is clear that it is meant only for industrial purpose. The assessee is selling wire mesh made by weaving of different gauges of stainless acted on wire weaving loons and they are to be used as per requirements for different uses. The Apex Court in the case of M/s. Annapurna Carbon Industries (supra) has held as under: "9. Our object in indicating the nature of entries, amidst which entry No. 4 occurs, is to show that some precision has been attempted in making the entries. When it was inte....

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....jectors or other cinematographic equipment. We think that the Andhra Pradesh High Court correctly held that the main use of the arc carbons under consideration was duly proved to be that of production of powerful light used in projectors in cinemas. The fact that they can also be used for search lights, signalling, stage lighting, or where powerful lighting for photography or other purposes may be required, could not detract from the classification to which the carbon arcs belong. That is determined by their ordinary or commonly known purpose or user. This, as already observed by us, is evident from the fact that they are known as "cinema arc carbons" in the market. This finding was enough, in our opinion, to justify the view taken by the A....