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TMI Blog2002 (11) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... at 15 per cent treating it as part of electronic item. However, after considering the reply filed by the respondent-assessee he levied tax only at 8 per cent treating computer ribbon on a par with typewriter ribbon. In appeal by the assessee the first appellate authority took the view that computer ribbons will fall under entry 68 of the First Schedule to the Kerala General Sales Tax Act, 1963, (for short "the Act"). As according to him, computer ribbon is an accessory to electronic items, instruments, apparatus and appliances taxable at 8 per cent. The appellate authority accordingly set aside the assessment order and remitted the same to the assessing authority for fresh disposal. The Tribunal in second appeal by the assessee taken the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appellate authority under the relevant entry straight away referred to the clarification issued by the Board of Revenue (Taxes) in Circular No. 13/94/TX dated July 6, 1994 taking the view that computer printer ribbons and electronic typewriter ribbons will fall under the category of "tapes and cassettes for electronic equipments" under entry 128 of the First Schedule to the Act and taxable at 5 per cent under item No. 413 of S.R.O. No. 371/92 and item No. 4.11 to Notification S.R.O. No. 1728/93. The Tribunal noted that the only objection of the assessing authority in following the clarification issued by the Board of Revenue is that the clarification was issued only on July 6, 1994 and therefore it has application only in respect of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority. The effect of such restoration is to direct the assessing authority to consider the issue afresh and in accordance with law. Since the first appellate authority has entered a prima facie finding regarding the applicability of item No. 68 of the First Schedule without issuing a notice to the assessee we are of the view that the assessing authority has to decide the matter independently and untrammelled by the observations made by the first appellate authority. While considering the question regarding the rate of tax on computer ribbons, of course, it is open to the assessing authority to consider this issue with reference to item No. 68 of the First Schedule to the Act also. The decision of the Andhra Pradesh High Court in Andhra Prad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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