1979 (3) TMI 198

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..... is a partnership firm. The petitioner sells lanterns and their component parts including glass chimneys. The petitioner contended before the Sales Tax Officer that the glass chimneys sold by it were parts of lanterns and the sales of chimneys would be taxable under entry 34, Part II, Schedule II, to the Madhya Pradesh General Sales Tax Act, 1958, at the rate of 7 per cent. This contention was not .....

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..... tention must be accepted. Entries 26 and 34 at the relevant time read as follows: -------------------------------------------------------------------------------- S. No. Description of goods Rate of tax -------------------------------------------------------------------------------- 26. All types of crockery and goods made of glass and 11 per cent. glasswares. 34. Incandescent lamps, lanterns .....

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..... ot be construed to include chimneys because chimneys forming parts of lanterns would be covered by the special entry 34. 3.. The petition is allowed. The orders of the sales tax authorities in so far as they relate to the assessment of sales of chimneys are quashed. The Sales Tax Officer is directed to assess the sales of chimneys under entry 34, Part II, Schedule II, to the M.P. General Sales Ta .....

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