2009 (2) TMI 789 - HC - VAT and Sales Tax

Summary

Issues involved: Interpretation of entry 25 regarding asbestos sheets and fittings for assessment year 1988-89.

Interpretation of Entry 25 - Asbestos sheets and fittings:
The Tribunal was questioned on whether jointings fall within entry 25. The Tribunal's approach of relying on dictionary meaning and definition of fitting, while ignoring established law, was challenged. The contention was that the finding that the composition of asbestos and jointings are the same lacked evidence and was deemed unsustainable.

Benefit to the assessee:
The revisional authority granted benefit to the assessee for subsequent assessment years, confirming that jointings do not fall within entry 25. Orders in favor of the assessee for subsequent years were cited, which were not contested by the Revenue. The State counsel failed to counter these assertions, leading to the conclusion that jointings do not qualify as part of asbestos sheets and fittings under entry 25.

Conclusion:
The Court ruled in favor of the assessee, stating that jointings do not fall within entry 25 concerning asbestos sheets and fittings. The questions of law raised by the assessee were answered in favor of the assessee and against the Revenue.