2014 (6) TMI 875

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..... ntry 41 of Schedule II-A to the Act - Held that:- It is not in dispute that, as such, the wooden boards of different size and types, are used for the purpose of manufacturing of switch boards. It is not the case on behalf of the revenue that the said wooden boards are different size and types are sold independently. Under the circumstances, when the said wooden boards of different size and types a .....

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..... 1. The present Reference, at the instance of the applicant-State of Gujarat, has been made by the learned Gujarat Sales Tax Tribunal, Ahmedabad for the opinion of this Court under sec. 69 of the Act on the following question: Whether on the facts and in the circumstances of the case, the Gujarat Sales Tax Tribunal was right in law in holding that sales of switch boards would be taxable as fall .....

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..... ard learned advocates appearing on behalf of the respective parties at length and considered the respective entry i.e. entry 113 as well as entry 41. Entry 113 is as under: Transformers, Switch Gears, switch boards and its spare parts and accessories. 5. It is not in dispute that, as such, the wooden boards of different size and types, are used for the purpose of manufacturing of switch bo .....

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