9911796707
TMI Blog2006 (1) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... ruary 16, 2004 made in O.P. No. 440 of 2003. The petitioner is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959 and doing business of importing and trading textile fabrics, which are coated and known commercially as man-made textiles, PVC coated fabric and flocking fabric PVC coated. The said goods are classified for the purpose of payment of duty on such imports as textiles un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Tamil Nadu General Sales Tax Act at 20 per cent, the petitioner filed the original petition before the Special Tribunal. The Special Tribunal has declared the entry as ultra vires to sections 14 and 15 of the Central Sales Tax Act, 1956 but held that the liability of tax as declared goods at the maximum rate of four per cent has to be paid. That order is now canvassed before us as illegal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds covered by the Act, merely disables the State Government from getting its share of the Central excise revenue realised under the provisions of the Act. Therefore, the provisions of the Act do not affect the power of the State to levy sales tax on the goods, which are covered by the Act. The said Division Bench judgment has been approved by the Supreme Court in State of Bihar v. Bihar Chamber of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that the sugar to be a declared goods under section 14 of the Central Sales Tax Act and in view of the protection given under article 286 of the Constitution of India cannot more than four per cent. The court further held that the sugar falling within the scope of subheadings of the Central Excise Tariff Act and referred to in item (iii) of section 14 of the Central Sales Tax Act, 1956 would be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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