9911796707
TMI Blog2000 (11) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... is stated that the following questions of law do arise for our decision: 1.. The order of the Sales Tax Appellate Tribunal is improper and illegal. 2.. The Sales Tax Appellate Tribunal failed to deal with the memorandum of grounds while disposing the appeal. 2.. Although those are the questions framed in the memorandum as questions of law, at the time of hearing, learned counsel for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er cent treating overhead projectors as unclassified goods and the lenses as falling under entry 107 of the First Schedule of the Act. 4.. The Deputy Commissioner (CT), Punjagutta, on perusal of the assessment records came to the conclusion that overhead projectors representing a turnover of Rs. 2,26,723.31 are liable to be taxed at 12 per cent treating them as falling under entry 4 of the First ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered as "Cinematographic equipment" under entry 4 of the First Schedule, that the said projectors sold by it have to be considered as general goods (unclassified goods) only and therefore, taxable only at 4 per cent during the relevant period as opined by the assessing authority; that similarly, the lenses sold by it fall only under entry 107 of the First Schedule taxable at 6 per cent during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner before us is that though according to the leaflet published by the petitioner-company the overhead and slide projector is shown to be EPIL Mini 35 MM slide/film strip , the projector could be used to project only the still film strips and not motion film strips. We have carefully perused the order of the Tribunal and also the grounds of appeal. Nowhere this specific plea was taken before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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