2016 (7) TMI 990

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....h are used for Air Conditioners and Air Coolers etc. and not unclassified items at the rate of 10%. The assessee is a registered partnership firm and carries on business of manufacture and sale of Aluminium Grills, which are fixed on ceiling or on the wall of the building as ventilators opening. For the years 1996-97, 1997-98, 1998-99 and 1999-2000, the items manufactured by the assessee, such as, Aluminium Grills, Aluminium Diffusers and Dumpers were assessed to tax at the rate of 10%. However, for the assessment year in dispute i.e. 2000-01 assessment order was passed wherein a demand was raised from the assessee charging them to tax at the rate of 15%. Aggrieved by the order of assessment, the assessee filed a First Appeal under Se....

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....n Air Conditioning Industry, and, therefore, has sought the following questions of law: "1). Whether aluminum grills, dampers and diffusers, which are fixed on the ceiling or walls of kitchen, toilets etc. is not used in ceiling doors etc., hence it cannot be treated as parts or equipments of air conditioning plant or refrigeration equipments. 2). Whether in view of Division Bench decision in the case of Caryairs Equipments (India) (P) Limited (supra) aluminum grills, aluminum diffusers and dampers have not been treated as part of Air Conditioner equipments, but as article made of aluminum, the Tribunal was not justified in taking a contrary view that what was taken in all previous years right from 1996-97 to 1999-2000 ? 3) Whether....

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....ration and air conditioning plant and machinery." I have heard learned counsel for the assessee and learned Standing Counsel for the State and have also perused the order passed by the Tribunal. The Tribunal has considered the matter at great length and while examining the matter tried to rely upon the common ballance test to classify the item Aluminium Grills and has interpreted it to meant to the part of the Air Conditioning Industry influenced by the fact that it found that some of the orders placed on the assessee manufacturer from the Air Conditioning Industry, such as, M/s Voltas Ltd. Therefore, upon examination of the items being manufactured by the assessee, it cannot be said that an Aluminium Grill on its own, can only be use....