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TMI Blog2015 (4) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of butter and ghee sold under the brand name registered under the Trade Marks and Merchandise Act, 1958 continued to have the benefit of reduced rate of tax at 10% in terms of Notification No.73 dated 05.03.1997, as is evident from the Entry itself. Once the Entry shows that the rate of tax would be 10% in terms of the said notification dated 05.03.1997, even after 4.5.1998, the question of the Department demanding tax at the rate of 11% cannot be justified - prior to the issuance of erratum, Notification No.73 dated 5.3.1997 would hold good and therefore the assessee was justified in paying 10% tax. Hence, the Tribunal failed to consider the said Entry 8 of Part D of the I Schedule to Tamil Nadu General Sales Tax Act - Decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the Assessing Officer, the demand of payment of 11% is on account of the rate of tax as determined in Entry 8 of Part D of the I Schedule to the Tamil Nadu General Sales Tax Act, amended with effect from 04.05.1998 in terms of G.O.No.139, CT RE dated 04.05.1998. The view of the Department is that consequent to this amendment, the benefit of the earlier G.O.No.73 dated 05.03.1997 will not enure to the benefit of the assessee. On that premise, the tax was demanded at 11%, as against the claim of 10% by the assessee and penalty was also imposed by the Assessing Officer. 4. Aggrieved by the same, the assessee preferred an appeal before the Appellate Assistant Commissioner, who partly accepted the plea of the assessee and remanded the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 98. As per new entry, the goods sold by the dealer-respondents is taxable at 11% and notat 10%. With the above observation, we direct the Assessing Authority to levy tax at 11% on the disputed turnover of ₹ 4,75,01,647/- 5. Aggrieved by the order of the Tribunal, the assessee is before this Court. 6. We have heard learned counsel appearing for the assessee and Mr.A.R.Jayapratap, learned Special Government Pleader (Taxes), who, on instruction, takes notice for the respondent. 7. The only question that arises for consideration in this appeal is whether the butter and ghee sold by the assessee under a brand name registered under Trade Marks and Merchandise Act, 1958 falls under Entry 8(1) of Part D of I Schedule to the Tamil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s conferred by sub-section (1) of section 17 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby makes a reduction in rate to ten per cent in respect of the tax payable under the said Act on the sale of following goods by any dealer: 1. Butter and ghee sold under a brand name specified in item 8 of Part D of the First Schedule. ......... 3. Butter (ii) Sold under a brand name registered under TMM Act 11% under entry No.8 in Part-D of the First Schedule Reduced to 10% by Notification NO.II(1)/CTRE/22(a-2)/97 dated 5.3.97. 4. Ghee (i) Sold under brand name and registered under TMM Act 11% under entry No.8 in Part-D of the First Schedule Reduced to 10% by Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a-2)/97, dated 05.03.97 is deleted 5(i) Ghee sold under a brand name registered under Trade and Merchandise Marks Act 1958 11% under Entry 8 in Part -D of the First Schedule. However the tax was reduced to 10% by Notification II (1)/CTRE/22(a-2)/97, dated 05.03.97 11% under Entry 8 in Part-D of the First Schedule with effect from 05-05-98 is substituted. The words from However the tax was reduced to 10% by Notification II (1)/CTRE/22(a-2)/97, dated 05.03.97 is deleted 11. The above erratum makes it clear that prior to the issuance of erratum, Notification No.73 dated 5.3.1997 would hold good and therefore the assessee was justified in paying 10% tax. Hence, the Tribunal failed to consider the said Entry 8 of Part D of the I S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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