REGENT COMPUTRONICS PVT. LTD.

VOLTAS LTD. Appellant

V/S

STATE OF GUJARAT Respondents

Referred Judgements :-

ANIL ICE FACTORY AND ANR. VS. UNION OF INDIA [REFERRED TO]
COLLECTOR OF C.EX. VS. SUBROS LTD. [REFERRED TO]
PARLE BISCUITS (P) LIMITED VS. STATE OF BIHAR AND ORS. [REFERRED TO]
STATE OF MADRAS VS. CANNON DUNKERLEY AND CO MADRAS LIMITED [REFERRED TO]
RAMAVATAR BUDHAIPRASAD VS. ASSISTANT SALES TAX OFFICER AKOLA [REFERRED TO]
STATE OF WEST BENGAL VS. WASHI AHMED [REFERRED TO]
SUPERINTENDENT OF CENTRAL EXCISE SURAT VS. VAC MET CORPN P LTD [REFERRED TO]
BUILDERS ASSOCIATION OF INDIA VS. UNION OF INDIA [REFERRED TO]
INDIAN METALS AND FERRO ALLOYS LIMITED CUTTACK VS. COLLECTOR OF CENTRAL EXCISE BHUBANESHWAR [REFERRED TO]
LIBERTY OIL MILLS PRIVATE LIMITED BOMBAY LIBERTY OIL MILLS PRIVATE LIMITED VS. COLLECTOR OF CENTRAL EXCISE BOMBAY:COLLECTOR OF CENTRAL EXCISE NAVPRABHAT CHAMBERS DADAR WEST BOMBAY [REFERRED TO]
BOMBAY CHEMICAL PRIVATE LIMITED VS. COLLECTOR OF CENTRAL EXCISE BOMBAY I BOMBAY [REFERRED TO]
READ OPTICAL CO VS. COLLECTOR OF CUSTOMS [REFERRED TO]
SANDEN VIKAS INDIA LIMITED VS. COLLECTOR OF CENTRAL EXCISE NEW DELHI [REFERRED TO]
STATE OF MADRAS VS. SF PRODUCTS INDIA LIMITED [REFERRED TO]
STAR TRADING CO PRIVATE LTD VS. STATE OF BOMBAY [REFERRED TO]

JUDGEMENT

(1.) The Gujarat Sales Tax Tribunal at Ahmedabad has referred the following question of law under Section 69 of the Gujarat Sales Tax Act, 1969, for the opinion of this Court. "Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the applicant"s works contract for fabrication and installation of air-conditioning plants falls under Entry 2 and, therefore, taxable at the rate of 15% and not under Entry 5 under which it is taxable at the rate of 5%, of the Schedule to the notification dated 18-10-93 issued under Section 55A of the Gujarat Sales Tax Act, 1969"

(2.) The facts emerging from the record of the case, which have necessitated the reference of the above mentioned question of law for the opinion of this Court, are as under:

(3.) As common questions of facts and law arise for consideration of this Court, this Court proposes to dispose of Sale Tax Reference No.1 of 2004 and Special Civil Application No.12508 of 2002 by this common judgment.

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VOLTAS LTD Vs. STATE OF GUJARAT

Referred Judgements :-

JUDGEMENT

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