1986 (12) TMI 348

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..... and in the circumstances of the case the learned Member, Additional Sales Tax Tribunal, has correctly held that sewing machines and its parts are liable to sales tax at 7 per cent and 8 per cent during the year 1973-74 (1st April, 1973, to 31st March, 1974)? " 2.. From the question itself, it is evident that relevant period of assessment is 1973-74. It has been rightly submitted by the learned .....

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..... with effect from 1st August, 1960. From 1st January, 1972, the rate of tax against entry No. 60 in relation to all machinery and spare parts and accessories thereto was enhanced to 8 per cent. By notification dated 23rd April, 1976, issued under section 5(1) of the Act, rates of tax were again prescribed by a new schedule under entry No. 61 which reads as follows: Sl. No. Description of goods R .....

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