9911796707
TMI Blog2001 (7) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... sing authority and affirmed by revisionary authority, PVC pipe fittings are not spare parts of a pumping set and hence, no benefit of lesser rate of tax applicable to entry 12 of Part IV of Schedule II can be extended to this item. The revisionary authority while negativing the case of the petitioner held that petitioner has failed to prove the actual use of PVC pipe in the pumping set as one of its part except to urge that it is used for flowing water from the pumping set. It was also held that these PVC pipes are used essentially to connect with the pumping set so that water can flow. It is against these findings, the petitioner has felt aggrieved and filed this writ. 4.. Heard Shri S.L. Bagdi, learned counsel for the petitioner and Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not necessary to discuss it. 8.. Petition accordingly fails and is dismissed. No costs. Security amount, if deposited by the petitioner, be refunded as per rules. [Against this decision the petitioner filed an appeal before the division Bench] P.M. Choudhary, for the petitioner. ORDER This order shall also govern disposal of L.P.A. No. 221 of 2001 as both have been preferred against the common order passed by learned single Judge in M.P. No. 1175 of 1994 preferred at the instance of the present appellant. 2.. The question that was raised before the learned single Judge in substance was, whether PVC pipe fittings can be treated as a spare parts or accessories of pumping set so as to fall within entry 12 of Part IV of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tube connected to gas cylinder would not be a part of gas cylinder. 7.. After having heard the learned counsel for the appellant and after perusal of the record, we find that PVC pipe cannot be considered to be an accessory to the pumping set. Same is used only for taking water to the ultimate end and this has what has been held by learned single Judge. The impugned order shows that impliedly learned single Judge has also held that this cannot be termed as an accessory to the pumping set. We are in agreement with the finding arrived at by the learned single Judge. Even otherwise the scope of interference in this intra court appeal preferred under clause 10 is limited. Kindly see (1996) MPLJ 1074 (Baddula Lakshmaih v. Sri Anjaneya Swami T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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