2025 (9) TMI 671

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.... and 8764 of 2008 - -<br>CST, VAT & Sales Tax<br>Honourable Mr. Justice S.M. Subramaniam And Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. A. Gopalakrishnan in both the WPs For the Respondents : Mr. TNC. Kaushik, Addl. Govt. Pleader in both the WPs ORDER C. SARAVANAN, J. The present Writ Petitions are directed against the impugned order dated 01.02.2003 passed by the ....

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....operative portion of the impugned order of the Tribunal reads as under: 9. Air curtain is a sheet of moving air that is blown down as open doorway or across some other open area. It is an environmental separation equipment which prevents outside air, insects or hot air entry to the conditional area through the open doorways. The principle of Air Curtain is that it blows the atmosphere air....

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....ristics than that of an electrical fan and hence are different and cannot be classified as an electircal fan. Therefore, the contention of the assessee that air curtains are taxable at 8% as electrical fans is not correct. Hence, the assessment made by the assessing authority under Entry 22 of Part DD of the first schedule at 12% is in order and accordingly, the assessment on the turnover....

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.... instruments, apparatus, applianes of all kinds, (other than those specified elsewhere in this Schedule) including exhaust fans, air circulators, vacuum and gs filled bulbs, sodium and mercury vapour discharge lamps, chandeliers and their shades, protectors, stands, fixtures, fittings, brackets, torches, emergency lamps, and emergency lighting systems notwithstanding their containing any electroni....