9911796707
TMI Blog1999 (6) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... order in T.A. No. 39 of 1995 by the Sales Tax Appellate Tribunal. 2.. The learned Special Government Pleader for Taxes appearing on behalf of the petitioner submitted at the Bar that the order of the Appellate Tribunal is contrary to law whereas the Appellate Deputy Commissioner has given the correct finding. 3.. The question is whether the gaskets used in pressure cookers fall under item No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les made of rubber, plastic foam, synthetic foam or other similar material. This entry deals with sheets, cushions, mattresses and pillows and similarly placed articles. Gaskets do not fit into this category of articles, though they are made of rubber. Hence, they do not even fall under item 41. Even according to the authorised representative, item 125 does not take into its fold, the spare parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing turnover. 5.. We are in agreement with the finding arrived at by the Appellate Deputy Commissioner (C.T.) and therefore we accept the reference by setting aside the order passed by the Sales Tax Appellate Tribunal in T.A. No. 39 of 1995 and restore the order passed by the Appellate Deputy Commissioner (C.T.). With this direction, the tax revision case is allowed. No costs. Petition all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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