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TMI Blog2014 (2) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... sets - car stereos are admittedly electronic goods covered by Entry 55 and speakers are nothing but accessories which are separately covered by the very same entry i.e. Entry 55 of the Kerala General Sales Tax Act - nobody can have a dispute that speakers attached to stereos are not accessories to it because without the speaker, stereo cannot be put to use at all; so much so, loud speakers which do not form accessory to any electronic item, only are covered by Entry 134 and loud speakers constituting accessory of electronic goods like stereo, car stereos and radios are covered by Entry 55. In Entry 11 of the First Schedule to the Tamil Nadu General Sales Tax Act, it was enumerated as "Sound transmitting equipment including telephones an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year 1992-93 under the Tamil Nadu General Sales Tax Act. The Assessing Officer assessed the sales turnover of Rs.2,51,700/- being the tax on the sales of loudspeaker at 15% under Section 3(2) of the Tamil Nadu General Sales Tax Act vide Entry No.11 of the First Schedule. 3. Aggrieved by this, the assessee filed appeal before the Appellate Assistant Commissioner disputing the rate of tax at 15% as against their claim for concessional levy of tax at 3% as per G.O.P.No.187 dated 30.03.1990. The Appellate Assistant Commissioner accepted the case of the assessee and allowed the case for concessional levy at 3%. 4. The Joint Commissioner, exercising his suo motu revisional power issued notice stating that the sale of speaker effected by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd perused the materials available on record. 8. The only question that arises for consideration in this Tax Case (Appeal) is as to whether the goods sold by the assessee is covered by Notification in G.O.P.No.187 dated 30.03.1990 and what would be the rate of tax on the sale of goods viz., loud speaker. 9. Entry 11 of the First Schedule of the Tamil Nadu General Sales Tax Act enumerates as under:- S.No.11-Original Entry under Part I, First Schedule of the Tamil Nadu General Sales Tax Act, 1959:- "Sound transmitting equipment including telephones and loud speakers and spare parts thereof" taxable at 15%. In the Notification G.O.P.No.187 CT RE dated 30.03.1990 effective from 17.03.1990, the rate of tax on first sale was 4% and su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee placed reliance on the decision of Kerala High Court in the case of State of Kerala, Rep. By Joint Commissioner Vs. M/s.Sigma Inc.Palarivattom, by order dated 6th September, 2010 in ST.Rev.No.175 of 2008. In the said decision, the question before the Division Bench of the Kerala High Court was that whether the speakers sold by the respondent therein for fixing in cars attract sales tax at 12% under Entry 134 of the First Schedule providing for Sound transmitting equipment including loud speaker of electronic goods under Entry 55 of the Kerala General Sales Tax Act. The Division Bench of the Kerala High Court, after taking note of the relevant provision and the entries to the I Schedule of Kerala General Sales Tax Act observed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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