2016 (7) TMI 1195

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....the product in question would be covered under part (D) of entry 97 of the Schedule II A of the Gujarat Sales Tax Act, 1969 and not under entry 95 or Schedule II A and setting aside the order of the Deputy Commissioner of Sales Tax accordingly." 2. The facts of the case are that one M/s.Ceat Limited, a company registered under the provisions of the Companies Act, 1956, is a registered dealer under the Act. It is a manufacturer of "Fully Computer controlled electronic plain paper copier machine" at Gandhinagar. It applied to Commissioner of Sales Tax under Section 62 of the Act for determination of the rate of tax on such electronic copier machines. The Deputy Commissioner, vide his order dated 15.10.1992 held that the said electronic pla....

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....earned AGP appearing for the State and perused the record. We have also gone through the orders of the Deputy Commissioner as well as the Gujarat Sales Tax Tribunal. We have also gone through the relevant provisions of the Gujarat Sales Tax Act, 1969. While deciding Appeal No.36 of 1992, in its order dated 7.2.1996, the Tribunal has considered following decisions. (i) Siemens Engineering and Manufacturing Co. of India Ltd. v. The Union of India and Another (AIR 1976 SC 1785) (ii) Siemens India Ltd. v. The State of Gujarat (57 STC 1) (iii) M/s. Kaan v. The State of Gujarat (1993 GSTB Part-I, page 85) (iv) M/s.Patels Airtemp Pvt. Ltd. v. The State of Gujarat (1994 GSTB Part-1, page 63) (v) M/s. Tata Telecom Ltd. v. The State of....