MIRA INDUSTRIES Vs. SALES TAX OFFICER

JUDGEMENT

(1.) By way of these appeals, the assessee has challenged the order of Gujarat Value Added Tax Tribunal at Ahmedabad (For short, "the Tribunal") in Second Appeal Nos.277 to 281, 643 and 644 of 2000 dated 28.9.2007, whereby the appeal filed by the appellant was dismissed.

(2.) At the time of admitting these Appeals, following question of law was framed: -

(3.) Mr.Soparkar, learned advocate for the appellant submitted that spare parts purchased by the appellant have actually been used by the appellant in the manufacture of electric motors and that the electric motors, so manufactured, have been fitted in the Water pumping sets and ultimately, sold as Water pumping sets. He further submitted that the entry of Water pumping sets and the pumping sets is separate under the Act and hence the tax payable has been paid at the rate applicable to pumping sets. He further submitted that since the appellant has manufactured electric motor from the said spare parts purchased by it, the appellant is entitled to set off Condition (2) of Rule 42 of the Gujarat Sales Tax Rules. Rule