GOOD YEAR INDIA LTD Vs. COMMISSIONER, COMMERCIAL TAXES

JUDGEMENT

(1.) SINCE the issue involved in the above Trade Tax Revisions is common, therefore, all the above revisions are being decided by this common judgment.

(2.) WHETHER in view of the subsequent clarificatory notification no. 898 dated 7th September, 2012, by which in the exclusion clause of serial no. 5 of tyres and tubes of cycles, cycle rickshaw, animal driven vehicle, tractor as described in Schedule II was specifically mentioned; hence the Tribunal was not justified in overlooking the fact that since there was an ambiguity regarding tyres and tubes of tractor hence the subsequent notification can be looked into to provide the proper interpretation of entry no. 5 which has to be given to entry no. 1 of the notification dated 31.3.2011?

(3.) THE rate of tax of tractor tyres and tubes is 4% in terms of Section 4(1)(a) of the VAT Act. The case of the revisionist further is that in terms of Notification no. 419 dated 31.3.2011 issued in exercise of the powers under Section 3 -A of the VAT Act provision was made for levy of additional tax on different goods mentioned in the Notification. The rate of tax has been prescribed for different goods at 1%,5%,3%, 2%, 3%, 5% and 1%. The grievance of the revisionist is that although under the head 'Description of goods' in Entry no. 5 tyres and tubes excluding tyres and tubes of cycles, cycle -rickshaw and animal driven vehicle the rate of tax is prescribed at 3%, however, in Entry no. 1 for the goods described in Schedule II to the VAT Act 'other than declared goods' the rate of additional tax has been fixed at 1% and the submission is that tyres and tubes of Tractor etc. would be liable to additional tax at 1% being goods "other than declared goods" and not at 3% as erroneously determined by the Tribunal.