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TMI Blog2023 (5) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... l Applications are concerned, the orders challenged therein are the orders passed by the Deputy Commissioner respondent No.4 herein. The Deputy Commissioner, it was submitted, ex-parte relied on the order passed by the Tribunal which is subject matter of challenge in the above captioned appeals and that they are passed even without hearing the petitioners to dismiss the case of the petitioners - Since the aforesaid appeals are admitted and in ultimate analysis the issue involved in the petition is identical, there shall be notice in all the petitions, returnable on 7.6.2023. Since, it was stated that in the two appeals as well as in the Special Civil Applications, the appellants-petitioners have paid the amount towards tax payable, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... occurring in the substantial questions of law, by replacing with word perverse . 1.1 Heard learned senior advocate Mr. Mihir Joshi with learned advocate Mr. Dhaval Shah for the appellants in the appeals and for the petitioners in the respective Special Civil Application, whereas learned Assistant Government Pleader Mr. Raj Tanna appeared to assist the court. 2. The captioned Tax Appeals arise out of common judgment and order dated 26.9.2022 rendered by the Gujarat Value Added Tax Tribunal, Ahmedabad in Revision Application No. 55 of 2021 and Revision Application No. 54 of 2021 respectively. 3. The appellants/petitioners are engaged in manufacturing Gas Metering Skids classified under Chapter Tarrif Heading No. 90328990. It pays ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e preceding entries of this schedule. Note : As per proviso of Sec. 7(1A)(i) two and half paise in the rupees levied an additional tax on the turn over of sales of goods w.e.f. 1.4.2008. 3.5 In the order of the Tribunal impugned in the aforesaid two appeals, it is held that the Gas Metering Skids though may be machinery, but it is not used in manufacturing and cannot fall under the Entry 58A. The reasons supplied by the Tribunal in disallowing the Revision Application of the appellants-petitioners, reads as under, extracting from para No.6 of the order, ...looking to the facts presented above it is clear that the product metering skid is used for the transportation of gas from one place to another. During the transportati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid definition in section 2(14). the concept of manufacture in the act is wider and is not necessarily confined to the requirement that the manufacture should necessarily imply bringing out a new product. It was submitted that even the collecting , altering or ornamenting amounts to manufacture . It was highlighted that processing is also a manufacture. It was submitted that the appellants/petitioners have been processing the goods for its compression etc., therefore, the goodsmachinery fall within the definition of manufacture in section 2(14). 5. In light of the above controversy, the following substantial questions of law arise for consideration in these appeals, (i) Whether the authorities were justified in cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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