9911796707
TMI Blog1993 (10) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... ws: (a) What is the rate at which the tin containers sold by the assessee are liable to be taxed? According to the assessee, it will come under entry 45 of the First Schedule to the Kerala General Sales Tax Act and liable to tax only at 6 per cent. The Revenue contended that it will come under entry 116 of the First Schedule to the Act and will be taxable at 8 per cent. (b) What is the rate at which the scrap is liable to be taxed? According to the assessee, it is only at 4 per cent. On the other hand, according to the Revenue, it will be taxable at 6 per cent under entry 121-A of the First Schedule to the Act. 3.. The Sales Tax Officer, the Appellate Assistant Commissioner as also the Appellate Tribunal held against the assessee. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation with other metals) other than those specified elsewhere in this Schedule or the Second Schedule. At the point of first sale in the State by a dealer who is liable to tax under section 5. 8 6. The Appellate Tribunal has discussed generally about "tin", tin plates, etc. It has not entered a definite finding as to the composition of the "tin containers" in this case. The specific plea of the assessee, in reply to the pre-assessment notice, was that tin containers are iron and steel articles. This is evident from the objection to the pre-assessment notice filed by the assessee dated February 5, 1992. It is seen repeated subsequently also. 7. Prima facie, we feel that it is difficult to hold that tin containers will come under entry 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a specific finding on that score, we are constrained to set aside the order of the Appellate Tribunal and order a remit of the matter. We hereby do so. 8.. Regarding scrap, the plea of the assessee is that it is taxable only at 4 per cent. The Appellate Tribunal has held that since it is not iron and steel, it is taxable at 6 per cent. No reason is stated as to why it is so. On that aspect also, the Appellate Tribunal should make a specific finding and give reasons as to why and under what entry the scrap is taxable. On this matter also, the finding of the Appellate Tribunal is far from satisfactory and so, we order remit on this count as well. The order passed by the Appellate Tribunal dated June 9, 1993, is set aside. The matter is rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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