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TMI Blog2016 (4) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... nce this was the opinion of the Assessing Officer and the part of work viz. foundation or erection work related to works contract, on this ground itself, no sales tax could have been charged thereon. Also even the First Appellate Authority proceeded on the basis that the work like foundation work, electrical work, commissioning etc. was “series of activities and further that it was indivisible”. On this finding as well, no further action to levy sales tax was required. - Apex Court decided the case in favour of appellant with consequential relief - CIVIL APPEAL NO(S).1954/2006 - - - Dated:- 8-3-2016 - A.K. SIKRI AND ROHINTON FALI NARIMAN For The Appellant : Mr. Dushyant Dave, Sr. Adv., Mr. Subramoniam Prasad, Sr. Adv., Mr. Abhay Kum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 57 of Fifth Schedule to the Act, Wind Mills were exempted from payment of sales tax. The provision for exemption is contained in Section 8 of the Act which reads as under: Section 8. Exemption of tax:- (1) No tax shall be payable under this Act on the sale of goods specified in the Fifth Schedule subject to the condition and exceptions, if any, set out therein. Fifth Schedule to the Act gives list of various kinds of goods which are entitled to exemption. As mentioned above, insofar as Wind Mills are concerned, relevant Entry is at Serial No. 57 which is as follows: 57. Wind Mills and any specially designed devices which run exclusively on wind power including electric generators and pumps running on wind energy. The Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( b ) Electrical (GET Engg) Rs.10,76,704.00 ( c ) Erection charges (Mega Electrical) Rs.11,13,307.00 ( d ) Hire charges Rs.21,91,900.00 Add:G.P.@8% ₹ 1,75,352.00 Rs.17,08,25,826.00 Total taxable turnover proposed ₹ 2,59,24,173.00 Classification: 1. Transfer of goods involved in execution of works contract u/s 43 of the Fifth Schedule to the Act ₹ 2,59,24,173.50 at 10% Rs.25,92,417.00 2) TOT on ₹ 2,59,24,173.50 @ 3% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case back to the Assessing Authority to redo the assessment. The Tribunal dismissed the appeal. Being aggrieved, the appellant preferred Revision Petition before the High Court which has been dismissed by the impugned judgment. The High Court after taking note of the provisions of Section 8 and Entry 57 has observed that meaning of the words Wind Mills is not defined under the Act and, therefore, some meaning has to be assigned to the same. It has further observed that since Section 8 of the Act exempts certain categories of goods which are specified in the Fifth Schedule of the Act, it is only those items which qualify as goods are to be exempted. Thereafter, an endeavour is made to point out what would be the goods falling with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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