2025-VIL-1169-P&H
  1. Home
  2. 2025-VIL-1169-P&H

VAT High Court Cases

Haryana General Sales Tax Act, 1973 – Solar Cells vs Dry Cells - Petitioner purchased solar cells and sold them within the State. The petitioner filed returns and made RD sales against Form ST-15 without charging any tax – Dept revised the assessment orders, holding that solar cells were taxable at the first stage under Entry 19 of the notification dated 30.12.1987 - Whether solar cells fall within the definition of 'dry cells/batteries' under Entry 19 of the notification dated 30.12.1987 issued under Section 18 of the HGST Act, 1973 - HELD – There is a fundamental and functional distinction between solar cells and dry cells. While dry cells store electricity, solar cells are used to generate electricity from sunlight. The common and business parlance also treats solar cells as a distinct commodity from dry cells. The expression 'all kinds of' in Entry 19 does not include solar cells, as the legislature has used the specific term 'dry cells/batteries' and not 'all kinds of cells' – Further, the fact that the State of Tamil Nadu has separately included 'solar cells of all kinds' in its notification, indicating that solar cells are distinct from dry cells. Therefore, the solar cells do not fall within the description of 'all kinds of dry cells' under Entry 19 of the notification - In the present case, the petitioner had furnished the Form ST-15 received from its customers, indicating that the buyers had accepted the liability to pay tax. The respondent authorities had created a demand against the first-stage dealer establishing that it was the responsibility of the first-stage dealer to pay the tax - The second-stage dealer cannot be held liable for the non-payment of tax by the first-stage dealer. Accordingly, the petitioner, being a second-stage dealer, was not liable to pay the tax - The orders of the Sales Tax Tribunal is set aside and the writ petition is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTR-9 & GSTR-9C of FY24-25
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?