9911796707
TMI Blog1996 (4) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... tax at 12 per cent on the products sold by the petitioner. According to the petitioner what is sold is paperbased resin reinforced decorative sheets and it is taxable only at 5 per cent. On the contrary in the order of assessment the said product was assessed under entry No. 13(i), Part E of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, which reads as follows: "Part E 13(i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner, the reasons given by the officer are as follows: "I have carefully examined their objections and find that they are not acceptable, as the sample given by them is not paper-based one, but plywoodbased one, because this is not flexible as paper, paper board or card board. It is hard as plywood. However, the dealers have stated that gum or glue is used to paste the paper one over the other, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the product dealt by them. Similarly the Revenue was given liberty to inspect the place of business of the petitioner and make a sample purchase of the product. The samples, one produced by the assessee and the other purchased by the Revenue were sent to the Joint Director of Industries and Commerce (Chemical), Guindy Industrial Estate, Guindy, Madras-32 to submit a report as to whether the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that paper is pasted one over the other whether it is pasted with resin or gum is immaterial. The reason given by the assessing officer for rejecting the case of the petitioner is found to be unacceptable. Further the entry does not say that if the paper based product is hard, it would become plywood based. In the circumstances, the assessment order is set aside in so far as it relates to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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