9911796707
TMI Blog2006 (7) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... e records comprised in TNGST/0581453/2004-05 dated June 7, 2006 on the file of the respondent and quash the same and consequently direct the respondent herein to collect tax at four per cent as per the first proviso to section 3(2) of the Tamil Nadu General Sales Tax Act, 1959 on the sale of hub ethernet as accessory to computers, or classify the item hub ethernet as peripherals to computers falli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Taxes, the hubs are liable to tax at 20 per cent under entry 9 of the Eleventh Schedule to the TNGST Act, 1959. Aggrieved by the same, the petitioner filed a representation before the Commissioner. During hearing on June 29, 2005 it was submitted that the said hubs do not come under taxable items. However, the Commissioner issued the impugned clarification that the hubs are liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. We can easily have the reliance of the Supreme Court decision made in Union of India v. Tata Engineering Locomotive Co. Ltd. reported in AIR 1998 SC 287, wherein in paragraphs 4 and 5 the Supreme Court has held as follows: 4. In our view, this writ petition should not have been entertained by the High Court at all. The Assistant Collector is entitled to complete the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n endlessly and without due regard to an earlier judgment of the Patna High Court in respect of an earlier assessment year on the very same issues. Whether the controversy raised in this case is covered by an earlier judgment of the High Court is a matter to be decided by the Assistant Collector. He will have to decide all questions of fact and law. He has to make whatever enquiries he thinks nece ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
