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TMI Blog2009 (7) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... ly pointed out in the G.O. it is not the difference between the metal or paper cone, what is stated is only cones. So long as the cones has been supplied, the assessee has made out a very good case for invoking the provision of the said G.O. and as rightly pointed out and held by the Appellate Assistant Commissioner, the reduced rate of tax is correctly applied to the assessee concerned. In favour of assessee. - 1980 of 2006 - - - Dated:- 2-7-2009 - IBRAHIM KALIFULLA F.M. AND RAJENDRAN B. , JJ. ORDER:- The order of the court was made by B. RAJENDRAN J. The assessee is the appellant herein. The assessee is a manufacturer and seller of paper cones, reported a total and taxable turnover of Rs. 9,05,085 and Rs. 6,79,270.85, res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods, levied the tax. Aggrieved against the said suo motu revision made by the Joint Commissioner, the assessee preferred the appeal. The appellant pleaded mainly on the two questions of law, viz., (a) Was the Joint Commissioner of Commercial Taxes justified in not considering the fact that G.O.P. No. 1316/88 dated October 7, 1988 applied to the appellant? (b) Did not the Joint Commissioner make a mistake in failing to consider that the term 'cones' was wide enough to include all types of cones used in spinning mills irrespective of the materials with which they were made? The appellant has specifically pleaded that G.O.P. No. 1316/CT RE, dated October 7, 1988, has brought in the cones in the list of 12 items for whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recital has been made for granting this exemption, whereby it is clearly stated that sale by any dealer of textile machinery spares listed below are given the exemption. The Government has clearly granted this exemption to those dealers who are dealing in textile machinery and spares. They also clearly included various items specifying those items to be either spares/accessories for machinery for the purpose of textile industry. In this particular case under clause No. 9 the words used are only bobbin, cones and tubes and it is clearly admitted by the assessing officer as well as the revisionary authority that the cones alone were supplied and it is not denied. The assessee is able to establish that what was manufactured and supplied is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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