9911796707
TMI Blog1991 (8) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... single point as found by the Joint Commissioner in exercise of the suo motu powers of revision or were subject to tax at 4 per cent multipoint as claimed by the assessee is the only question requiring our consideration. 2.. The assessee had purchased single and double gas stoves from Bombay and sold them to the extent of Rs. 33,580. The Deputy Commercial Tax Officer subjected this turnover of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before us. 3.. Mr. Inbarajan, learned counsel for the assessee-appellant submitted that the Joint Commissioner had misread entry 123 of the First Schedule as gas stoves are not included in that entry and articles which are gas stoves cannot be treated as gas ovens which are included in entry 123 of the First Schedule. The learned counsel submitted that the Appellate Assistant Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with effect from April 1, 1987 by amending Act 17 of 1987. The amending Act is clearly declaratory in nature and for the first time it included in entry 123 of First Schedule with effect from April 1, 1987 gas stoves to be exigible to tax at single point under that entry. In Associated Agencies v. State of Tamil Nadu rep. by the Joint Commissioner-II, Office of the Commissioner of Commercial Taxes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch they are understood in the trade. Considered thus, we are of the view that gas stoves which admittedly are the articles sold by the assessee were brought in for single point taxation at 8 per cent under entry 123 of First Schedule only with effect from April 1, 1987 and prior to that since gas stoves were conspicuous by their absence in entry 123 of First Schedule, they were only exigible to ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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