2019 (5) TMI 1561

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....6 (VAT), A/354/CTAB/BPL/16 (VAT), A/1053/CTAB/BPL/12 (VAT), A/709/CTAB/BPL/16 (VAT), A/710/CTAB/BPL/16 (VAT). The period relates to the year 2012-13, 2012-13, 2008-09, 2013-14 and 2013-14. The issue pertains to levy of tax on "tractor hood" and "front bumper" which are treated as "accessory" and subjected to VAT @ 13% in terms of Entry No.90 in Part II of Schedule II of the Act 2002. The claim is that the parts being sold along with the tractor ought to have been treated inseparable and the tax @ 5% ought to have been charged. Entry No.1 of Part IV of Schedule II of the Act 2002 envisages: S.No. Description of Goods Rate of Tax u/s.9 (percent) 1. ^6[All other goods, not covered by Schedule-I and and other part of thi....

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....any of the specific entries even after employing liberal construction of the entry. In the present case a bare perusal of Entry No.90 of Part-II of Schedule-II would make it clear that 'hood, and bumpers' being attachment of the tractor, are covered in the said Entry, thus liable to be taxed @ 5%. It is, therefore, urged that the order of assessment and its affirmation in appeal is erroneous and deserves to be set aside. Under Entry 90 Part II of Schedule II of the Act 2002 the expression "accessories" was included with effect from 01.04.2015 vide Notification dated 31/03/2015. Till then i.e. till 31.03.2015 the accessories were different from the "attachment". Thus, till 31.03.2015 the "attachments" were treated differently than....

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....alt Act, 1944 as it stood prior to Amendment of 1977), in the sense, in which the persons who deal in such goods understand it normally", is of no assistance wherein in the trading circle "Nylon Twine" was considered as type of "Nylon Yarn". In "Pragati Silicons (P) Ltd. Vs. Commissioner of Central Excise, Delhi [(2007) 9 SCC 470]" while dwelling on the issue as to "whether "plastic nameplates" are classifiable under headings 87.08 and 87.14 by falling within the scope of term "parts and accessories" of motor vehicle", their Lordships after taking note of the decisions in "M/s. Annapurna Carbon Industries Co. Vs. State Of Andhra Pradesh" [(1976) 2 SCC 273], Mehra Brothers Vs. Joint Commercial Officer, Madras [(1991) 1 SCC 514], Union Car....