2020 (3) TMI 145

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....er Section 59 of the Value Added Tax Act, 2008 has been set-aside holding that the galvanized poles would fall into the category of "transmission line material" and would be liable to be taxed at the rate of 4%, rather than unclassified items. 3. The following questions of law arises for determination in the instant revision:- (1) Whether the learned Tribunal was justified in treating the galvanized poles under the category of electricity transmission material despite the assessee having admitted the goods as 'Used for Lighting'? (2) Whether on the basis of records made available by the assessee showing the galvanized poles as goods 'Used for Lighting' the learned Tribunal was justified in treating the goods meant for t....

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....e said entry of all the goods which find place, relate to electric goods which have an utility in terms of the electricity transmission and in generation of electricity and this entry also includes generation of "Feeder Pillar" which means such pillars which are used for transmission of electricity. They were of the view that assessee being engaged as a manufacturer of cement-concrete, electric poles and the said poles are used of transmission of electricity and under the circumstances, the cement-concrete, electric poles being manufactured by the assessee would come into the category of "Feeder Pillar" as such would attract fact that tax liability at the rate of 4%, likewise even all the electrical goods used for transmission of electricit....

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....d for the control of such cables or overhead lines. 8. The galvanized poles used for lighting is a very different product which has no connection with the transmission of lines, therefore the tribunal while enlarging the width, scope and ambit of the said entry has committed material irregularity and therefore, the said order deserves to be set-aside. 9. I have heard the learned counsel for the revisionist and perused the record. 10. The Galvanized Poles used for light is a specific product which is used only for the purposes of street lightening, while the entry under which tax liability is sought which is at Serial No. 236 pertains to overhead transmission lines material. The over head transmission lines material has further been descr....