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TMI Blog2015 (4) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the distinction is that the goods forming parts and accessories of motor vehicle would fall under Entry 43(ii) of Part D of First Schedule, taxable at 8%, in contrast to usual glass and glassware in Entry 11 of Part E of First Schedule of the Tamil Nadu General Sales Tax Act - In the instant case also, Entry 43(ii) of Part D of I Schedule specifically deals with parts and accessories of motor vehicle, while Entry 11 of Part E of I Schedule deals with general glass and glasswares. When there is a specific entry in the statute, the same should be applied while making the assessment. It is not in dispute that the assessee is a dealer in automobile glasses and has supplied their goods to the automobile manufacturers - Decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g charges, reduced the equal addition on stock discrepancy and set aside the assessment of turnover at 12%, thereby partly allowed the appeal holding as follows: The last point of dispute relates to the turnover of ₹ 1,18,629/- which was assessed to tax at 12% by the assessing authority under entry 11 of part E of first schedule while the appellant contend that the goods sold fall under entry 43(ii) of part D of first schedule. The reason adduced by the learned assessing authority for assessing this turnover at 12% is that as per the amended fist schedule entry under item 11 of part E includes toughened glass, laminated sheets and tinted glass and tax liable on them is 12% with effect from 12.03.93. However, the learned assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted to assess the turnover of ₹ 1,18,629/- at 8%. 17. In conclusion, the appeal is partly allowed, partly dismissed and partly modified. 4. Finding that the order of the Appellate Assistant Commissioner was prejudicial to the interest of the Revenue, in exercise of power under Section 34 of the Tamil Nadu General Sales Tax Act, the Joint Commissioner initiated suo motu revision by issuing show cause notice to the assessee. In response to the said notice issued, the assessee filed a written submission stating that the assessee is primarily dealers in automobile glass and their supplies were mostly to automobile manufacturers and hence, based on the user theory, wind screen/toughened glass could be classified only under Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd classification of goods, for better clarity, both the Entries in the I Schedule, viz., Entry 43(ii) in Part D and Entry 11 in Part E, as on 12.3.1996, which is the date relevant for the instant case, read as follows: First Schedule - Part D 43.(i) Motor cars, motor taxi-cabs, motor omni buses, motor vans, jeeps and .....(ii) Parts and accessories of motor vehicles and trailers including bulbs faremeters but excluding batteries 8 %,12.03.1993 First Schedule - Part - E 11. Glass and glassware, all sorts (other than those specified elsewhere in this schedule) including (i) Flat glass, including sheet glass, wired glass are rolled whether in the form of plate glass, figured glass or in any other form, coloured glass, coo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der them as glass or glassware . They can only be considered as motor vehicle parts. Even if we assume that they could fall under Tariff Item No. 23A(4) relating to glass and glassware also, inasmuch as Tariff Item No. 34A is a special entry and Tariff Item No. 23A(4) is a general entry, the special must exclude the general and therefore also it is Tariff Item No. 34A which prevails and is attracted. 12. In the instant case also, Entry 43(ii) of Part D of I Schedule specifically deals with parts and accessories of motor vehicle, while Entry 11 of Part E of I Schedule deals with general glass and glasswares. When there is a specific entry in the statute, the same should be applied while making the assessment. It is not in dispute that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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