BEMCO HYDRAULICS LIMITED Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE two appeals are directed against order in Appeal Nos. JCCT/AP/BG/CST -13 and 14 of 2011 -12, dated 9 -7 -2012 passed for tax periods for July 2007 and March 2008 by the Joint Commissioner of Commercial Taxes (Appeals), Belgaum Division, Belgaum (for brevity, 'FAA') by which he dismissed the appeals on the reassessment orders passed under Section 9(2) of the Central Sales Tax Act, 1956 (for short, 'CST Act') read with Section 39(1) of the Karnataka Value Added Tax Act, 2003 (for brevity, 'the Act') passed on 30 -3 -2011 by the Assistant Commissioner of Commercial Taxes (Audit -2), Belgaum (for short, 'AA'). On account of existence of similar facts and law, the appeals are clubbed and disposed of by this common judgment.

(2.) THE brief facts involved in the appeals are stated thus:

(3.) THE appellant has submitted in the present appeals that the goods in question are jacks with attachments like batteries, power packs, hoses etc. It is also submitted that the Superintendent of Central Excise, Range B, 71 Club Road, Belgaum has also certified in the certificate dated 18 -6 -2012 that re -railing equipments which have been cleared for Central Excise purpose as hydraulic jacks are classified under Central Excise Tariff Heading No. 8425.4200 for the reason that there is no separate chapter heading 're -railing equipment' which mainly comprises of jacks of various capacities and sizes. Accordingly, it is submitted that goods in question are entitled to be classified under Heading 8425 of the Central Excise Tariff Act, 1985 (for brevity, 'Excise Act'). The appellant, therefore, seeks to set aside the orders of lower Courts together with orders under Section 72(2) and Section 36 of the Act.