9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 1093 - HC - VAT and Sales TaxClassification of goods - Khair - falls under the definition of Timber as defined under section 2(II) (Explanation 3) of the HP GST Act, 1968 or not - Khair wood, which is a raw material for katha manufacturing companies/ dealers, can be classified as converted timber or not as per notification dated 07-02-1992 - entitlement to claim sale @1% of Khair wood against RM-1, as per Notification No.EXNF( 9)2/99 (ii) dated 23-07-1999 or not. HELD THAT - The issue as to whether Khair wood falls within the definition of timber or converted timber, has already been decided by Hon ble Division Bench of this Court in KARTAR SINGH VERSUS STATE OF HP. AND OTHERS (AND OTHER CASES) 2008 (12) TMI 696 - HIMACHAL PRADESH HIGH COURT following the judgment of Hon ble High Court of Punjab Haryana in PANWAR TIMBERS VERSUS STATE OF PUNJAB 2006 (9) TMI 508 - PUNJAB AND HARYANA HIGH COURT . When the issue is covered by the above decisions, learned Tribunal has no authority or jurisdiction to make a Reference under Section 33(1) of the HPGST Act, 1968 to this Court in the manner as has been done. Therefore, the reference is rejected. The matter is to be re-considered by the learned Tribunal in light of the above decisions and an appropriate order be passed in the case of assessee in question.
Issues involved:
1. Classification of "Khair" wood under the HP GST Act, 1968. 2. Classification of Khair wood as converted timber for tax purposes. 3. Determination of whether Khair wood falls under the definition of timber or converted timber. 4. Entitlement to claim sale of Khair wood at a reduced rate under a specific notification. Issue 1: Classification of "Khair" wood under the HP GST Act, 1968: The High Court rejected a reference made by the Himachal Pradesh Tax Tribunal regarding the classification of Khair wood under the HP GST Act, 1968. The Court emphasized that the issue had already been decided in previous judgments and the Tribunal did not have the authority to refer it again. The matter was directed to be reconsidered by the Tribunal in light of existing decisions. Issue 2: Classification of Khair wood as converted timber for tax purposes: The Court noted that the issue of whether Khair wood should be classified as converted timber had already been addressed in prior judgments. The Tribunal was instructed to reconsider the matter in line with these decisions and to pass an appropriate order for the concerned assessee. Issue 3: Determination of whether Khair wood falls under the definition of timber or converted timber: The Court referred to previous decisions that had settled the question of whether Khair wood falls within the definition of timber or converted timber. It highlighted that the Tribunal should have followed these precedents instead of making a reference to the High Court. The Tribunal was directed to re-examine the issue based on established legal principles. Issue 4: Entitlement to claim sale of Khair wood at a reduced rate under a specific notification: Regarding the entitlement to claim sale of Khair wood at a reduced rate under a specific notification, the Court pointed out that the matter had already been addressed in a previous case. The Court did not provide further commentary on this aspect as it had already been covered in a separate judgment. Separate Judgment: In a separate aspect of the case, the Court considered a question related to whether a 30-day grace period was available to the applicant under section 4(2) of the HPGST Act, 1968. The Court determined that this was a question of law falling within the jurisdiction of the Tribunal, and therefore directed the Tribunal to decide the issue in accordance with the law.
|
