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TMI Blog2017 (1) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... nto consideration and has held that insofar as the remaining 7 items are concerned, they fall within the purview of entry 22, and thus within the purview of Entry Tax and in my view both the Tax Board as well as Additional Commissioner have found as a finding of fact and in the limited jurisdiction of revision petition the question of fact cannot be considered or interfered with, it being essentially a finding of fact. Petition dismissed - decided against petitioner. - S.B. Sales Tax Revision Petition No. 264 of 2011 - - - Dated:- 7-12-2016 - Jainendra Kumar Ranka, J. For the Petitioner : Ramit Pareek, Anuroop Singhi For the Respondent : Mukesh Dudi , Kunal Jaiman ORDER 1. The instant petition is directed against or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontended that the 7 items cannot be covered in entry 22 as the items are either parts or similar in nature and all these parts are by large forming part of the material which is being used by the petitioner in installation of Poles and Wires etc. and the reasoning given by the Tax Board is required to be interfered with. Learned counsel also supported with the dictionary meaning of Earthing Chain, Insulated mats, SMS Moulded Junction Box, GSS Wire Accessories, Earthing set (Counterpoise type Pipe type), Lightning Arrestor, and Meter Box, and to contend that they are of day to day use of equipment and thus contended that question of Entry Tax on these remaining items does not arise and contended that questions of law arise out of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the material and in my view insofar as the legal issue whether Entry Tax is applicable or not, the controversy stands set at rest by the Division Bench judgment of this court in the case of M/s. Harit Polytech Pvt. Ltd. (supra) and also by the latest judgment of Apex court in bunch of cases, namely Jindal Stainless Ltd. Another (supra), where the Apex court has upheld the validity of Entry Tax by respective state governments. Therefore, insofar as the legal issue is concerned, it is answered against the petitioner. 8. Insofar as the remaining 7 items referred to hereinabove are concerend, though the learned counsel for assessee has tried to justify that they are also parts of the material which is being used by the petitioner in the Po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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