2019 (7) TMI 476

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....al (c) No(s).26094/2014, wherein their Lordships were pleased to pass following order on 3.1.2019: "Learned counsel for the petitioners submits that High Court had adverted to the provision in the Central Act though the matter was governed by the Madhya Pradesh VAT Act, 2002. He has invited our attention to the Madhya Pradesh VAT Act, 2002, in particular, the Schedule thereunder, which is some what different from the provisions of the Central Act. In the peculiar facts of the present case, we permit the petitioners to approach the High Court by way of Review Petition, if so advised. If the review petition is filed within eight weeks from today, the same be decided on its own merits in accordance with law. In the e....

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....3.14. Now w.e.f.1.3.2014 Aviation turbine fuel is taxable @ 4% in entry 11/11/10 (ii) Coal and coke; (iii) Crude oil; (iv) Hide and skins, whether in a raw or dressed state; (v) Iron and Steel; (vi) Jute; (vii) Oilseeds (other than coconut; (viii) Liquified petroleum Gas (LPG) for domestic use, as specified in section 14 of the Central Sales Tax Act, 1956 except those mentioned elsewhere in this schedule." Similarly section 14 of the Central Sales Tax Act, 1956 stipulates: "14. Certain goods to be of special importance in inter- State trade or commerce.- It is hereby declared that the following goods are of special importance in inter-State trade or commerce:- ....

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.... is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand), whatever their composition, whether obtained from normal or condensation oildeposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes:- (1) decantation; (2) de-salting; (3) dehydration; (4) stabilisation in order to normalise the vapour pressure; (5) elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain the pressure; (6) the addition of only those hydrocarbons previously recovered by physical methods during the co....

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.... (vii) Plates both plain and chequered in all qualities; (viii) discs, rings, forgings and steel castings; (ix) tools, alloy and special steels of any of the above categories; (x) steel melting scrap in all forms including steel skull, turnings and borings; (xi) steel tubes, both welded and seamless, of all diameters and lengths including tube fittings; (xii) tin-plates, both hot dipped and electrolytic and tinfree plates; (xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers-heavy and light crane rails; (xiv) wheels, tyres, axles and wheels sets; (xv) wire rods and wires-rolled, dra....

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.... Latifolia, Bassia, Latifolia and Madhuca longifolia syn. M. Longifolia); (xiii) karanja, pongam, honga (Pongamia pinnata syn. P. Glabra); (xiv) kusum (Schleichera oleosa, syn. S. Trijuga); (xv) punna, Undi (Calophyllum inophyllum); (xvi) kokum (Carcinia indica); (xvii) sal (Shorea rebusta); (xviii) tung (Aleurites fordii and A. montana); (xix) red palm (Elaeis guinensis); (xx) safflower (Carthanus tinctorius);] [(via) pulses, that is to say,- (i) gram or gulab gram (Cicerarietinum L.); (ii) fur or arhar (Cajanus cajan); (iii) moong or green gram (Phaseolus aureus); (iv) masur or lentil (Lens esculemta Moench, Lens culinarie ....