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Documents citing Commissioner Of Commercial Tax U.P vs M/S A.R. Thermosets (Pvt.) Ltd on 6 September, 2016

M/S Shrikishan And Company vs Additional Commissioner Of Commercial ... on 18 June, 2018

In my considered opinion, bitumen emulsion is bitumen for all practical purposes as held by the Supreme Court in A.R. Thermosets Private Limited's case (supra) and the word coal-tar inside the brackets in front of the word bitumen in Entry-23 under Part II of Schedule-II of the VAT Act is only clarificatory in nature, as the word bitumen is commercially and commonly known as coal-tar and would not control or qualify the meaning of word bitumen in the said entry. The subsequent insertion of bitumen emulsion in Entry-23 under Part II of Schedule-II of the VAT Act with effect from 1-6-2013 is of no consueqnce.
Chattisgarh High Court Cites 38 - Cited by 0 - S Agrawal - Full Document

M/S Compuage Infocom Limited vs The Assistant Commissioner, ... on 30 May, 2023

Reliance in this regard is placed on Apex Court judgments of Commissioner of Commercial Tax, U.P. vs. A.R. Thermosets (Pvt.) Ltd. reported in (2016) 16 SCC 122, State of Maharashtra vs. Bradma of India Ltd. reported in [(2005) 140 STC 17 (SC)], Hindustan Poles Corporation vs. Commissioner of Central Excise, Calcutta reported in [(2006) (Downloaded on 11/11/2023 at 05:40:33 PM) [2023/RJJP/012108] (8 of 22) [STR-182/2017] 145 STC 625 (SC)], and Krishi Utpadan Mandi Samiti and Ors. vs. Ved Ram reported in [2012 (277) ELT 299 (SC)]. It is stated that a special entry must prevail over the general entry and that the residuary clause can be invoked only if the department can establish that the goods in question can, by no conceivable process of reasoning, be brought under any of the tariff items. It is contended that since the goods in question, i.e. CAT-5 / CAT-6 cables, are primarily used as an ancillary computer product, the same would be included in the broad category of 'computer peripheral'.
Rajasthan High Court - Jaipur Cites 20 - Cited by 0 - S Jain - Full Document

M/S Compuage Infocom Limited vs The Assistant Commissioner, ... on 30 May, 2023

Reliance in this regard is placed on Apex Court judgments of Commissioner of Commercial Tax, U.P. vs. A.R. Thermosets (Pvt.) Ltd. reported in (2016) 16 SCC 122, State of Maharashtra vs. Bradma of India Ltd. reported in [(2005) 140 STC 17 (SC)], Hindustan Poles Corporation vs. Commissioner of Central Excise, Calcutta reported in [(2006) (Downloaded on 11/11/2023 at 05:40:32 PM) [2023/RJJP/012108] (8 of 22) [STR-182/2017] 145 STC 625 (SC)], and Krishi Utpadan Mandi Samiti and Ors. vs. Ved Ram reported in [2012 (277) ELT 299 (SC)]. It is stated that a special entry must prevail over the general entry and that the residuary clause can be invoked only if the department can establish that the goods in question can, by no conceivable process of reasoning, be brought under any of the tariff items. It is contended that since the goods in question, i.e. CAT-5 / CAT-6 cables, are primarily used as an ancillary computer product, the same would be included in the broad category of 'computer peripheral'.
Rajasthan High Court - Jaipur Cites 20 - Cited by 0 - S Jain - Full Document

M/S Compuage Infocom Limited vs The Assistant Commissioner, ... on 30 May, 2023

Reliance in this regard is placed on Apex Court judgments of Commissioner of Commercial Tax, U.P. vs. A.R. Thermosets (Pvt.) Ltd. reported in (2016) 16 SCC 122, State of Maharashtra vs. Bradma of India Ltd. reported in [(2005) 140 STC 17 (SC)], Hindustan Poles Corporation vs. Commissioner of Central Excise, Calcutta reported in [(2006) (Downloaded on 11/11/2023 at 05:40:34 PM) [2023/RJJP/012108] (8 of 22) [STR-182/2017] 145 STC 625 (SC)], and Krishi Utpadan Mandi Samiti and Ors. vs. Ved Ram reported in [2012 (277) ELT 299 (SC)]. It is stated that a special entry must prevail over the general entry and that the residuary clause can be invoked only if the department can establish that the goods in question can, by no conceivable process of reasoning, be brought under any of the tariff items. It is contended that since the goods in question, i.e. CAT-5 / CAT-6 cables, are primarily used as an ancillary computer product, the same would be included in the broad category of 'computer peripheral'.
Rajasthan High Court - Jaipur Cites 20 - Cited by 0 - S Jain - Full Document

M/S Compuage Infocom Limited vs The Assistant Commissioner, ... on 30 May, 2023

Reliance in this regard is placed on Apex Court judgments of Commissioner of Commercial Tax, U.P. vs. A.R. Thermosets (Pvt.) Ltd. reported in (2016) 16 SCC 122, State of Maharashtra vs. Bradma of India Ltd. reported in [(2005) 140 STC 17 (SC)], Hindustan Poles Corporation vs. Commissioner of Central Excise, Calcutta reported in [(2006) (Downloaded on 11/11/2023 at 05:40:35 PM) [2023/RJJP/012108] (8 of 22) [STR-182/2017] 145 STC 625 (SC)], and Krishi Utpadan Mandi Samiti and Ors. vs. Ved Ram reported in [2012 (277) ELT 299 (SC)]. It is stated that a special entry must prevail over the general entry and that the residuary clause can be invoked only if the department can establish that the goods in question can, by no conceivable process of reasoning, be brought under any of the tariff items. It is contended that since the goods in question, i.e. CAT-5 / CAT-6 cables, are primarily used as an ancillary computer product, the same would be included in the broad category of 'computer peripheral'.
Rajasthan High Court - Jaipur Cites 20 - Cited by 0 - S Jain - Full Document

M/S Compuage Infocom Limited vs The Assistant Commissioner, ... on 30 May, 2023

Reliance in this regard is placed on Apex Court judgments of Commissioner of Commercial Tax, U.P. vs. A.R. Thermosets (Pvt.) Ltd. reported in (2016) 16 SCC 122, State of Maharashtra vs. Bradma of India Ltd. reported in [(2005) 140 STC 17 (SC)], Hindustan Poles Corporation vs. Commissioner of Central Excise, Calcutta reported in [(2006) (Downloaded on 11/11/2023 at 05:40:36 PM) [2023/RJJP/012108] (8 of 22) [STR-182/2017] 145 STC 625 (SC)], and Krishi Utpadan Mandi Samiti and Ors. vs. Ved Ram reported in [2012 (277) ELT 299 (SC)]. It is stated that a special entry must prevail over the general entry and that the residuary clause can be invoked only if the department can establish that the goods in question can, by no conceivable process of reasoning, be brought under any of the tariff items. It is contended that since the goods in question, i.e. CAT-5 / CAT-6 cables, are primarily used as an ancillary computer product, the same would be included in the broad category of 'computer peripheral'.
Rajasthan High Court - Jaipur Cites 20 - Cited by 0 - S Jain - Full Document

M/S Compuage Infocom Limited vs The Assistant Commissioner, ... on 30 May, 2023

Reliance in this regard is placed on Apex Court judgments of Commissioner of Commercial Tax, U.P. vs. A.R. Thermosets (Pvt.) Ltd. reported in (2016) 16 SCC 122, State of Maharashtra vs. Bradma of India Ltd. reported in [(2005) 140 STC 17 (SC)], Hindustan Poles Corporation vs. Commissioner of Central Excise, Calcutta reported in [(2006) (Downloaded on 11/11/2023 at 05:40:38 PM) [2023/RJJP/012108] (8 of 22) [STR-182/2017] 145 STC 625 (SC)], and Krishi Utpadan Mandi Samiti and Ors. vs. Ved Ram reported in [2012 (277) ELT 299 (SC)]. It is stated that a special entry must prevail over the general entry and that the residuary clause can be invoked only if the department can establish that the goods in question can, by no conceivable process of reasoning, be brought under any of the tariff items. It is contended that since the goods in question, i.e. CAT-5 / CAT-6 cables, are primarily used as an ancillary computer product, the same would be included in the broad category of 'computer peripheral'.
Rajasthan High Court - Jaipur Cites 20 - Cited by 0 - S Jain - Full Document

Rashi Peripherals Pvt Ltd vs Commercial Tax Officer Anti Evasion ... on 30 May, 2023

Reliance in this regard is placed on Apex Court judgments of Commissioner of Commercial Tax, U.P. vs. A.R. Thermosets (Pvt.) Ltd. reported in (2016) 16 SCC 122, State of Maharashtra vs. Bradma of India Ltd. reported in [(2005) 140 STC 17 (SC)], Hindustan Poles Corporation vs. Commissioner of Central Excise, Calcutta reported in [(2006) (Downloaded on 11/11/2023 at 05:40:39 PM) [2023/RJJP/012108] (8 of 22) [STR-182/2017] 145 STC 625 (SC)], and Krishi Utpadan Mandi Samiti and Ors. vs. Ved Ram reported in [2012 (277) ELT 299 (SC)]. It is stated that a special entry must prevail over the general entry and that the residuary clause can be invoked only if the department can establish that the goods in question can, by no conceivable process of reasoning, be brought under any of the tariff items. It is contended that since the goods in question, i.e. CAT-5 / CAT-6 cables, are primarily used as an ancillary computer product, the same would be included in the broad category of 'computer peripheral'.
Rajasthan High Court - Jaipur Cites 20 - Cited by 0 - S Jain - Full Document

Rashi Peripherals Pvt Ltd vs Commercial Tax Officer Anti Evasion ... on 30 May, 2023

Reliance in this regard is placed on Apex Court judgments of Commissioner of Commercial Tax, U.P. vs. A.R. Thermosets (Pvt.) Ltd. reported in (2016) 16 SCC 122, State of Maharashtra vs. Bradma of India Ltd. reported in [(2005) 140 STC 17 (SC)], Hindustan Poles Corporation vs. Commissioner of Central Excise, Calcutta reported in [(2006) (Downloaded on 11/11/2023 at 05:40:41 PM) [2023/RJJP/012108] (8 of 22) [STR-182/2017] 145 STC 625 (SC)], and Krishi Utpadan Mandi Samiti and Ors. vs. Ved Ram reported in [2012 (277) ELT 299 (SC)]. It is stated that a special entry must prevail over the general entry and that the residuary clause can be invoked only if the department can establish that the goods in question can, by no conceivable process of reasoning, be brought under any of the tariff items. It is contended that since the goods in question, i.e. CAT-5 / CAT-6 cables, are primarily used as an ancillary computer product, the same would be included in the broad category of 'computer peripheral'.
Rajasthan High Court - Jaipur Cites 20 - Cited by 0 - S Jain - Full Document
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