9911796707
TMI Blog2013 (5) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... well as the assessment order dated 22.01.2001 passed by the Sales Tax Officer-II, Division-45, Vadodara, for the assessment years 1995-96 and 1996-97. The substantial questions of law on which these appeals were admitted are reproduced as under: "(i) Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the Appellant was liable to pay purchase tax on manufacturing of sprinkler sets which were exempted from tax under Entry No.41 of Notification under Section 49(2) of the Act? (ii) Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in deleting the levy of turnover tax on the manufacturing of sprinkler sets by the Appellant?" 2. Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned A.G.P. appearing for the respondent. 5. Mr. Rohan Yagnik has vehemently urged that since there was exemption granted to the appellant industry, which was manufacturing sprinkler sets, therefore, they had violated the terms and conditions of Form 19, and therefore, they are liable to pay purchase tax on the goods manufactured by the appellant. 6. It is not disputed that the petitioner has purchased raw materials for manufacture of sprinkler sets against from no. 19. Form No.19 is a certificate by a recognised dealer purchasing goods for the purposes of clause (B)(1) of section 13 of the Act wherein recognised dealer certifies that the goods purchased by him as raw material would be consumed in manufacture of textile goods. Section 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate government under Section 49 of the Gujarat Sales Tax Act, 1969. Section 49(2) of the Act reads as under: "49(2) Subject to such conditions as it may impose, the State Government may, if it considers it necessary so to do, in the public interest, by notification in the Official Gazette (exempt any specified class of sales or of specified sales or of purchasers from payment of the whole or any part of (the tax) payable under the provision of this Act." From sub-section (2) of Section 49 of the Act, it is clear that payment of whole or part of tax payable by manufacturer is exempted. Chargeability of tax has not been exempted. In other words, the manufacturer, though is liable to pay tax has been exempted by the notification issued by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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