GST
TRT-2025-
Bombay High Court
Date:-22-12-22
In:-
Issue Favourable to Tax Payer ?:-
Order date – 22 December 2022
Key Factors –
- The Petitioner, Jotun India Private Limited, manufactures and supplies marine paint used on the hull of the ships which is classified under a Schedule which lists them along with Paints.
- The issue involved here is whether the marine paints supplied by the Petitioner can be considered as part of the ship/vessel or not?
- The Hon’ble High Court held that there is no error in the principle adopted by the Authorities that a part is one without which the whole cannot function and then applying that to the Petitioner's case. This is the only enquiry that both the Authorities had to undertake and they have rightly undertaken the same. There is no dispute that a ship can enter the water and sail without the marine/anti-fouling paint.
- The Petitioner seeks to convert this limited enquiry in respect of Advance Ruling into an appellate enquiry, which is not permissible to be undertaken in writ jurisdiction. Hence the Court is not inclined to interfere with the orders passed by both the Authorities.
- Writ petition dismissed.
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