9911796707
TMI Blog1991 (4) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner from the order of assessment and the second appeal to the Sales Tax Appellate Tribunal failed. 2.. The only issue involved in this revision is whether the ready-made garments sold by the assessee under a brand name registered under the Trade and Merchandise Marks Act, 1958, are subject to levy of sales tax at the rate of 5 per cent at single point under item 87 of the First Schedule or at the concessional rate under Notification S.R.O. No. A-1967 of 1959 as amended by Notification No. II-I, No. 5829/62 dated November 30, 1962. 3.. The assessing authority as well as the first appellate authority and the Sales Tax Appellate Tribunal came to the conclusion that the rate of tax on the sale of ready-made garments sold by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reduces the rate of tax payable by a dealer under the said Act, in respect of his sales of ready-made goods made of cloth to one per cent of his turnover of such sales. This notification came into force on December 1, 1962. 6.. Item 87 of the First Schedule which was introduced by Act 23 of 1974 reads as follows: Articles of ready-to-wear apparal (known commercially as ready-made garments) including undergarments and body supporting garments, sold under a brand name registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) but excluding hosiery goods. At the point of first sale in the State 5 per cent multi-point with effect from March 4, 1974." 7. A bare reading of the two notifications, issued under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equently, the rate of tax as applicable to ready-made garments sold by the assessee, which was under a brand name registered under the Trade and Merchandise Marks Act, would attract tax at 5 per cent under item 87 of the First Schedule. Learned counsel for the petitioners faced with this situation, submitted, with reference to the grounds of appeal filed by the assessee before the Sales-Tax Appellate Tribunal, that since the registration certificate under the Trade and Merchandise Marks Act dated February 7, 1977, was received by the assessee only on February 28, 1978, the goods could not have been liable to tax at 5 per cent prior to February 28, 1978. We cannot agree. A reference to the order of assessment made by the Deputy Commercial Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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