9911796707
TMI Blog2004 (1) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... from payment of sales tax as contemplated in entry 89 of the Schedule I of Commercial Tax Act. In other words, the question that arises for consideration is, whether PVC pipes used in pumping sets can be held as accessories of the pump and if so, whether they are exempt from payment of commercial tax? 3.. The commercial tax authorities have taken a view in the impugned orders against the petitioner and have held that the PVC pipes are not accessories of the pumping sets and hence, no exemption can be extended to such item. It is this view, which is assailed by the petitioner in these petitions. 4.. Heard Shri YI Mehta, learned Senior Counsel with Shri HY Mehta, learned counsel for the petitioner and Shri S. Mukati, learned Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that PVC pipe used in pumping set also cannot be held to be a Reported at page 423 supra. spare part but an essential part of the set. The decision rendered in Gaurav Agro (2001) 34 VKN 415 was later upheld in appeal by the division Bench. 8.. In my opinion, thus, the issue involved in this writ is covered by the decision rendered in the case of Gaurav Agro (2001) 34 VKN 415 and since, the same was later upheld in appeal by the division Bench, it is binding on this Court. In other words, this Court cannot take any other view than the one already taken by the single Bench in the case of Gaurav Agro (2001) 34 VKN 415, which was later upheld in appeal. 9.. Learned counsel for the petitioner made vehement attack on the view taken by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the State placing reliance on section 27 of the Act contended that power to impose interest being available with the taxing authorities, no fault can be found in imposition of interest. I am inclined to accept what is urged by the learned counsel for the State. It cannot be disputed that in a taxing statute what is required to be seen is whether there exists power to impose an interest on delayed payment of tax in accordance with the provision of the Act? If under Reported at page 423 supra. these circumstance, the taxing authorities have imposed interest on the petitioner then it cannot be faulted with being against the provision of Act, or de hors the Act, or without authority of law. 12.. In view of aforesaid discus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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