9911796707
TMI Blog2010 (2) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... njab Value Added Tax Act, 2005 (hereinafter referred to as, the PVAT Act, 2005 ) challenging the impugned order dated October 6, 2006 (annexure A6) passed by the VAT Tribunal, Punjab. Briefly the facts of the case are that the appellant is engaged in the business of purchase and sale of diagnostic film and medical X-ray films. It is the case of the appellant that on the sale of the aforementioned diagnostic film and medical X-ray films it is charging four per cent VAT being medical equipment and devices for all intents and purposes. According to the appellant, the aforementioned items fall under serial No. 31 of Schedule B to the PVAT Act, 2005. The items falling under serial No. 31 of Schedule B to the PVAT Act, 2005 are reproduced a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adget, implement, instrument, invention, machine, tool, utensil. 2 dodge, expedient, gambit, gimmick, manoeuvre, plan, ploy, ruse, scheme, stratagem, stunt, tactic, trick, wile. 3 badge, design, figure, logo, motif, sign, symbol, token. It is further contended that the items are associated with tax in common parlance. It is contended that the word device means something invented and constructed for a special purpose and as both the diagnostic films and X-ray films are meant for special purposes, hence, the same would be covered by the word device and as such the aforementioned items being purchased and sold by the appellant would be fully covered under items at serial No. 31 of Schedule B of the PVAT Act, 2005. On the other hand, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of Bengal to provide separate entries for X-ray films and other diagnostic films on the one hand and medical equipment, devices and implants on the other hand. It is, thus, clear that the X-ray films and diagnostic films being purchased and sold by the appellants are not covered under items at serial No. 31 of Schedule B to the PVAT Act, 2005. By no stretch of imagination the same can be included under the word device as mentioned under items at serial No. 31 of Schedule B to the PVAT Act, 2005. For the foregoing reasons, it is held that the goods diagnostic films and medical X-ray films would not fall under items at serial No. 31 of Schedule B of the PVAT Act, 2005 and, hence, would not be taxable at four per cent but the same w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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