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TMI Blog2010 (8) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred by the Sales Tax Tribunal I, Haryana (in short, "the Tribunal") for opinion of this court under section 42 of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as, "the Act") arising out of its order dated December 30, 1991 passed in S.T.A. Nos. 743 and 744 of 1990-91 for the assessment year 1988-89: "Whether, on the facts and circumstances of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liance" and the sales were to registered dealers against declaration. The view taken by the said revisional authority was upheld by the Tribunal. Finding recorded by the Tribunal is as under: "I have considered the arguments of both the parties and have also gone through the record produced by the District Attorney from its very design and function the heating element is an item which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uot; denoted complete apparatus or instrument distinct from material of which it was made. The heating element was not a complete apparatus to be used by itself but only a part of apparatus to which it was attached for heating such as geyser or other machinery and the sale of "heating elements" did not attract the entry in question. It is, thus, submitted that the notification dated Marc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the Division Bench judgment, we hold that "heating elements" were not covered by the expression "electrical appliances" in the notification dated March 18, 1988 which is the notification applicable for the assessment year 1988-89.
Accordingly, the question referred is answered in favour of the dealerassessee and against the Revenue. X X X X Extracts X X X X X X X X Extracts X X X X
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