CAV JUDGMENT

(Per : HONOURABLE MR.JUSTICE J.M.PANCHAL)

The Gujarat Sales Tax Tribunal at Ahmedabad has referred the following question of law under Section 69 of the Gujarat Sales Tax Act, 1969, for the opinion of this Court.

“Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the applicant’s works contract for fabrication and installation of air-conditioning plants falls under Entry 2 and, therefore, taxable at the rate of 15% and not under Entry 5 under which it is taxable at the rate of 5%, of the Schedule to the notification dated 18-10-93 issued under Section 55A of the Gujarat Sales Tax Act, 1969?

2. The facts emerging from the record of the case, which have necessitated the reference of the above mentioned question of law for the opinion of this Court, are as under:

2.1 M/s.Voltas Limited is a company incorporated under the provisions of the Companies Act, 1956. It is registered as a dealer under the provisions of the Gujarat Sales Tax Act, 1969 (“the Act” for short).

The company, amongst other activities, is engaged in the business of carrying out jobs involving design, supply and installation of air-conditioning plants, whic