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TMI Blog2012 (10) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... 01-02 as entry 64 of Part C of the First Schedule specifically states that the electrical goods particularly control panel would be taxed only at eight per cent and further whether the Tribunal is correct in levying penalty which is consequential to the rate of tax arrived at by the Tribunal ? It is seen from the orders of the authorities below that the assessee paid tax on electrical panel board treating it as an item falling under entry 64 of Part C of the First Schedule to the Tamil Nadu General Sales Tax Act, assessable at eight per cent. The assessee produced form XVII and sought for concessional levy. The officer rejected the claim and held that the turn over was assessable at 16 per cent. In so holding, the officer also levied pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed the present tax case (revision). It is seen from the narration of entries in the First Schedule that under Part C, entry 64, electrical goods of all kinds other than those specified elsewhere were included attracting levy of tax at eight per cent. The said entry was in vogue from April 1, 2000 to June 17, 2001. The entry reads as under: Part C of the First Schedule. Entry 64-Electrical goods of all kinds (other than those specified elsewhere in the Schedule) used in the generation, transmission, distribution or in connection with the consumption of electricity including all kinds of wires and cables, holders, plugs, switches, casings, cappings, reapers, bends, junction boxes, coupling boxes, meter boxes, switch boxes, fuse s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to assess the turnover at eight per cent. up to August 17, 2001 and at 12 per cent. with effect from August 18, 2001 as per entry 43 of Part DD of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. As regards the levy of penalty, we, however, do not find any ground to restore the penalty on the ground that the assessment itself was based on book turnover and the dispute was only as regards the rate of tax. We may herein point out that the assessment order does not refer to any entry under which the assessment was sought to be made taking the rate of tax at 16 per cent. As rightly pointed out by the learned Government Advocate, there is no independent entry taking this electrical panel board outside the purview of ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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