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SHREE VISHWAKARMA ENGINEERING WORKS
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

R.B. MANKODI
G.C. JAIN
Pet. Counsel
N.n. Patel
Res. Counsel
Na

Petitioner / Applicant

SHREE VISHWAKARMA ENGINEERING WORKS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Feb 5, 2018
Order No.

GUJ/GAAR/RULING/2018/2

Citation

2018(2) TAXREPLY 89
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ORDER

The applicant M/s. Shree Vishwakarma Engineering Works is engaged in the assembling and manufacturing of musical instruments known as electrically operated drum with bell and zalar. The applicant has submitted that they are purchasing various components for assembling of musical instrument. The applicant had installed lathe machine, drill machine and welding machine which are mainly used for preparing body and machining work. Thereafter, different parts are manually assembled. Accordingly, as per applicant, the use of machine is only for preparing body. The main activity of assembling instrument is done manually. The instrument is popularly known as ‘electrically operated drum with bell and zalar’ and is mainly used in temple during morning and evening prayer in the form of Aarti. 2. The applicant submitted that the ‘electrically operated drum with bell and zalar’ was exempted from tax under the Gujarat Sales Tax Act, 1969 vide Determination Order dated 2....

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