ANNAPURNA INDUSTRIES UNIT Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) By filing this intra court appeal, the appellant has assailed the order dated January 29, 2004 (Annapurna Industries Unit-II v. Deputy Commissioner, Commercial Taxes, 2006 143 STC 426 (MP)) passed by the learned single judge of this court in Writ Petition No. 166 of 2003. The question which was raised in the writ petition was "whether PVC pipes used in pumping sets can be held as accessories of the pumps, if so, whether they are exempted from payment of commercial tax ?".

(2.) The commercial tax authorities had taken a view in the orders impugned before the writ court that PVC pipes are not accessories of the pump sets, and as such, no exemption can be extended to such item. Aggrieved, the aforesaid writ petition was filed.

(3.) The learned single judge, after considering the law laid down in the case of Gaurav Agro Plast Pvt. Ltd. v. Assistant Commissioner of Sales Tax,2006 143 STC 422 ; which was upheld later on by a Division Bench Gaurav Agro Plast v. Assistant Commissioner of Commercial Tax,2006 143 STC 422, dismissed the writ petition.