STATE OF GUJARAT Vs. TITAN INDUSTRIES LIMITED

JUDGEMENT

(1.) Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as "the learned tribunal") dated 24/02/2016 in First Appeal No.23/2011 by which the learned tribunal has allowed the said Appeal preferred by the respondent herein quashing and setting the determination order passed by the learned Joint Commissioner and holding that NEBULA Jewellery Watch is covered under Entry 13(ii) of Schedule-II to the Value Added Tax Act (hereinafter referred to as "the Act"), revenue has preferred the present Appeal with the following proposed question of law;

(2.) The facts leading to the present Appeal in a nutshell are as under;

(3.) Ms. Maithili Mehta, learned AGP appearing on behalf of the State has vehemently submitted that in the facts and circumstances of the case, the learned tribunal has materially erred in holding NEBULA Watch as jewellery and thereby has materially erred in holding that the same shall fall under Entry No.13(ii) of Schedule II of the Act. It is submitted that the learned tribunal has not properly appreciated the fact that ultimately the NEBULA Watch is a watch, which carries mechanism of watch, and therefore, the same would fall under the residuary Entry No.87, as for watch there is no specific Entry. It is further submitted by Ms. Maithili Mehta, learned AGP appearing on behalf of the State that even otherwise consider Entry No.13(ii) of Schedule II of the Act it speaks on "Articles or Jewellery". It is submitted that therefore for the applicability of Entry No.13(ii) of Schedule II of the Act, the goods must be "Article or Jewellery". It is submitted that in the present case, the learned tribunal has proceeded on the footing, whether the NEBULA Watch can be said to be jewellery falling under Entry No.13(ii) of Schedule II of the Act or not? Relying upon the literature of NEBULA Watch from net it is submitted that even according to the respondent assessee /dealer, NEBULA is a latest collection in watch. It is submitted that therefore NEBULA Watches are required to be treated and considered as watch, which would fall under the residuary Entry No.87 of Schedule II of the Act.