1994 (12) TMI 306

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..... icer levied tax at 8 per cent on the sale turnover of PVC sheets on the ground that PVC sheets fall under entry 145 of the First Schedule to the Act. On appeal, the Appellate Assistant Commissioner confirmed the order passed by the assessing officer. Aggrieved the assessee filed the second appeal before the Appellate Tribunal. The Appellate Tribunal held that the PVC sheets are not coming under th .....

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..... g the assessment year 1980-81 and furnished the sale turnover of Rs. 1,83,252. The assessing officer and the Appellate Assistant Commissioner were of the view that PVC sheets are plastic articles and therefore, liable to be taxed at 8 per cent single point since according to them, PVC sheets come under plastic articles as enumerated under entry 145 of the First Schedule to the Act. 4.. The poi .....

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..... be included in entry 145 of the First Schedule. Unless a particular item is included in the First Schedule, the said item cannot be taxed as per section 3(2) of the Tamil Nadu General Sales Tax Act, 1959. While considering this aspect, this Court in Madras Aluminium Co. Ltd. v. State of Tamil Nadu [1982] 49 STC 259 (Mad.) held that section 3(2) proceeds on the footing that "goods" must be "mention .....

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