2019 (3) TMI 1482

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndent (s) : ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP (99) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. S.N. Soparkar, Senior Advocate, learned counsel with Mr. Uchit Sheth, learned advocate for the petitioner, has invited the attention of the Court to Entry No.45 of ScheduleII to the Gujarat Value Added Tax Act, 2003, which bears the heading "Goods, The Sales or Purchase ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ital automatic data processing machines, weighing not more than 10 kg. consisting of at least a central processing unit, a keyboard and a display, including personal computer". Reference was made to Chapter 84 of the Central Excise Tariff Act, 1985 and more particularly, to subheading No.8471 30, which is identically worded to the abovereferred entry. It was submitted that thus, the description an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssessing authority wherein, the contents of the abovereferred CBEC Circular and other authorities have been reproduced and relied upon. 3. It was pointed out that in the entire assessment order, the Assessing Officer has not dealt with the submissions advanced on behalf of the petitioner nor has he given any reasons as to why he does not agree with the classification adopted by the CBEC. 4. Inso....