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TMI Blog2016 (7) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... lause or the Schedule entry which carves out the same. - Decided against the appellant. - Maharashtra Vat Appeal No. 20 of 2016 - - - Dated:- 21-6-2016 - S. C. Dharmadhikari And Dr. Shalini Phansalkar Joshi, JJ. Mr. Vikram Nankani, senior counsel with Mr. Jitendra Motwani and Ms. Nehal Parekh i/b Economic Laws Practice for the Appellant Mr. V.A. Sonpal, Special counsel for the Respondents ORDER P. C. 1. This appeal by the dealer under section 27 of the Maharashtra Value Added Tax Act, 2002, questions the order dated 30th November, 2015, of the Maharashtra Sales Tax Tribunal in Appeal No.551 of 2013. 2. Mr. Nankani, learned senior counsel appearing on behalf of the appellant would submit that the questions propos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Mr. Nankani on a judgment of the Hon'ble Supreme Court of India rendered in the case of State of Harayana vs. Dalmia Dadri Cement Ltd. 2004 (178) ELT 13. 4. On the other hand, Mr. Sonpal appearing for the State would support the impugned order. He would submit that the Tribunal has correctly understood the issue and the controversy. The view taken by it is consistent with the materials placed on record, including the wording of the Schedule entry. He would submit that nothing can be deleted or omitted from consideration while dealing with the subject Schedule entry. Therefore, it cannot be ignored that the LPG packed in cylinders for domestic use is entitled to the benefit and not otherwise. Admittedly the appellant is the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chedule C 58(b) were extracted and read as under : Schedule A 21A L.P.G. Supplied in cylinders containing up to14.5 kg. of L.P.G. for domestic use. Nil % 7.6.2008 31.3.2012 Deleted Deleted w.e.f. 1.4.2012 Schedule C 58(b) L.P.G.for domestic use sold on or after 18th April 2006 4.% 18.4.2006 to 6.6.2008 Deleted Deleted w.e.f. 7.6.2008 Liquefied Petroleum Gas for domestic use 3% 1.4.2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant's insistence as above is despite its failure to produce adequate material indicating with details the supplies meant for domestic use as distinguished from commercial use. There was thus no bifurcation of the above nature on record is also the view of the Tribunal. 8. We do not find any reason to upset the probable view of the Tribunal. In the case of State of Harayana vs. Dalmia Dadri Cement Ltd. (supra) the assessee supplied cement in the relevant years to the Punjab State Electricity Board. The exemption was granted when there are sales, to any undertaking supplying electrical energy to the public under a licence or a sanction granted or deemed to have been granted under the Indian Electricity Act, 1910, of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsumer, namely, the end users. The appellants are not doing any such activity, but are manufacturing gas and supplying it to HPCL. In such circumstances, the exemption could not have been claimed by the appellants before us. Once the underlying facts and which are undisputed have been correctly noted and appreciated, then, merely because some certificate issued by HPCL has not been taken into account will not enable us to interfere with the order of the Tribunal. Any Trade Circular and as is clarified therein, cannot control the interpretation of the exemption clause or the Schedule entry which carves out the same. In such circumstances, we do not think that the Tribunal committed any perversity or its view in the peculiar facts and circums ..... X X X X Extracts X X X X X X X X Extracts X X X X
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