9911796707
TMI Blog2010 (1) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... he clarification issued after the amendment, viz., July 7, 1997 can be of any benefit to the assessee, this question has not been considered by the authorities below, apart from the question as to which of the entry would be applicable to the case on hand as contended by the learned counsel for the assessee was also not considered, we set aside the order on that ground and remit the matter to the assessing officer for consideration as to whether the commodity in question, viz., electronic gas stove ignitor/lighters is liable to tax in terms of entry 36 of Part C of the First Schedule or item No. 18 of Part F of the First Schedule for the period from March 12, 1993 and item No. 5 of Part G of the Fist Schedule from July 17, 1996. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority, while confirming the order of the assessing officer in respect of rate of tax at 16 per cent for the assessment year 1994-95, has modified the order passed by the assessing officer to the rate of eight per cent. for the assessment year 1997-98. The above orders were carried on by the assessee by way of appeals before the Appellate Assistant Commissioner of Commercial Taxes, Chennai, and both the appeals were dismissed. In fact as against the order of the appellate authority in reducing the rate of tax at eight per cent for the assessment year 1997-98, the Revenue has preferred an appeal before the Sales Tax Appellate Tribunal, Chennai, and the same was allowed and the order of the assessing officer levying 20 per cent t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If that being so, the petitioner-assessee would be liable to pay tax at the rate of eight per cent. Mr. Haja Naziruddin, Special Government Pleader, would on the other hand submit that the relevant entry to be made applicable to this case is only item 18 of Part F of the First Schedule at the rate of 16 per cent from March 12, 1993 and item 5 of Part III of the First Schedule at the rate of 17 per cent. from September 17, 1996, which has been correctly applied. He would also submit that this application is in fact supported by the clarification, which was issued at the instance of the assessee by the Special Commissioner and Commissioner of Commercial Taxes on February 27, 1995, wherein it is stated that in view of specific entry light ..... X X X X Extracts X X X X X X X X Extracts X X X X
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