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April 2012

(2011) 40 VST 505 (P&H) Thermade Pvt. Ltd. v. State of Haryana

By C. B. Thakar | Advocate
G. G. Goyal, Janak Vaghani | Chartered Accountants
Reading Time 1 mins
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Rate of tax — Electrical appliances — Laminar flow clean air equipment used in manufacturing of pharmaceutical products — Whether electrical appliances covered by Schedule A — Entry 18 of Haryana General Sales Tax Act, 1973.

Facts:
The dealer referred question of law to the Punjab and Haryana High Court arising out of decision of Tribunal holding against dealer for attracting higher rate of tax on sale of laminar flow clean air equipment being held as electrical appliances.

Held:
The High Court confirmed the decision of the Tribunal and held that no distinction can be made on the basis of domestic or industrial use of any article. The equipment runs with the electrical energy and provides filtered air. Accordingly, it was held that goods sold by the dealer is an electrical appliances and covered by Entry 18 of Schedule A of the Act attracting higher rate of tax and not as industrial machinery (general goods) as claimed by the dealer.

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