9911796707
TMI Blog2007 (10) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in clause (i). Therefore, the Tribunal should have first considered whether the items manufactured by the applicant are covered under the items mentioned in clause (i) of the entry or not. Since the Tribunal has not considered this aspect of the matter, the matter is remanded back to the Tribunal to consider whether the items manufactured by the applicant are covered under the entry "all types of passive components" which is one of the items of electronic components mentioned in clause (i) of the entry. For the assessment year under the Central Sales Tax Act the Tribunal is directed to consider the Notification No. TT-2-2473/XI-6(1)/86-Act-74/56-Order-95, dated October 10, 1995 issued under section 8(5) of the Central Sales Tax Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion form. The assessing authority treated the aforesaid items as a telephone and parts of telephone and levied the tax at 12 per cent, the turnover covered against form IIIB was taxed at 2.5 per cent. Under the Central Sales Tax Act the turnover covered against form C was taxed at four per cent and the turnover which was not covered against form C was taxed at 12 per cent. Being aggrieved by the assessment orders, the applicant filed appeals before the Joint Commissioner (Appeals), Trade Tax, Allahabad. The Joint Commissioner (Appeals), Trade Tax, Allahabad vide order dated March 23, 2004 dismissed both the appeals. Being aggrieved by the order of the Joint Commissioner (Appeals) the applicant filed two appeals before the Tribunal. The Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal specific submission was made in this regard in paragraph 4 of the written submission. He submitted that under the Central Sales Tax Act the Tribunal has not at all considered the Notification No. TT-2-2473/XI-6(1)/86-Act-74/56-Order-95, dated October 10, 1995 issued under section 8(5) of the Act which was applicable to the electronic goods. If the aforesaid notifications would have been considered the Central sales of all the items would be liable to tax at two per cent with or without form C or form D. In view of the above, learned counsel for the applicant submitted that the matter may be remanded back to the Tribunal for considering the aforesaid aspect of the matter. Sri B.K. Pandey, learned Standing Counsel also agrees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 1 of 1904), the Governor is pleased to make with effect from January 17, 2000, the following amendment in Government Notification No. KA. NI-2100/XI-9 (231)/94-U.P. Act-15-48-Order-2000, dated January 15, 2000 [S. No. 321], as amended from time to time: AMENDMENT In the Schedule to the aforesaid notification for entries at serial numbers 3, 7 and 75, the following entries, respectively, shall, column wise be substituted, namely: 75. (i) Television, video cassette recorders, video cassette player, satellite receiver, wireless set, video cassette, video games, electronic toys and telephones including ordless phones and parts of telephones and cordless phones. M or I 12% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment is satisfied that it is necessary so to do in public interest: Now, therefore, in exercise of the powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), the Governor is pleased to direct that with effect from October 10, 1995, the tax payable under sub-section (2) of the said section by any dealer having his place of business in the State of Uttar Pradesh in respect of the sales made by him from any such place of business in the course of inter-State trade or commerce of electronic goods shall be calculated at the rate of two per cent whether or not the declaration in form C or certificate in form D covering such sale has been furnished. Though the Tribunal has accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
