1998 (3) TMI 651

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..... rder. The assessment years are 1988-89, 1989-90, 1990-91 and 1991-92. The assessee is a dealer in refrigeration, air-conditioning, electrical goods, copper and brass fittings, hardware, E.P. thermocole, etc. The assessing officer taxed copper fitting, brass fittings, E.P. thermocole items at 6 per cent under entries 150 and 140 of the First Schedule respectively. The Deputy Commissioner revised t .....

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..... apatnam". The Tribunal in support of its case relied on [1993] 16 APSTJ 71 (Andhra Refrigeration Company v. State of Andhra Pradesh). 3.. The main contention of the learned counsel for the petitioner is that the stand adopted by the Tribunal is inconsistent. They have accepted that the goods are not tailor-made but are used for all purposes. At the same time they also observed that they are desig .....

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..... bsence of evidence that they are tailor-made for a particular purpose, the general entry is applicable for the purpose of taxation and not specific entry. 5.. In view of the above, we set aside the order of the Appellate Tribunal and direct the authorities to restore the order of the assessing authority. The four T.R.Cs. are accordingly allowed. Petitions allowed.
Case laws, Decisions, Judge .....

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