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TMI Blog2016 (12) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... n dispute, in my view the same shall supersede the other Entries, if any. Taking into consideration the aforesaid Notification and the clear description of the items in dispute, in my view no ambiguity is noticed in the said Entry and both, the Tax Board as well as Additional Commissioner, have rightly come to the said conclusion. It may be true that if there is ambiguity, the benefit should be passed on to the dealer/manufacturer/producer - a bare perusal of the Notification does not show any ambiguity or doubt so that any benefit could be conferred on the petitioner - petition dismissed - decided against petitioner. - S.B. Sales Tax Revision Petition No. 218 of 2012 - - - Dated:- 4-11-2016 - Jainendra Kumar Ranka, J. For the Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded that there is ambiguity in the two Entries and he contended that tyre, tubes and flaps are parts and accessories of Motor Vehicles and they were necessary for a motor vehicle to run in motion to fit in motor cars and these should be covered under Entry No.8 which prescribes the rate of 1%. He contended that both, the Tax Board as well as Additional Commissioner have taken into consideration Entry No.19, which applies the rate of 4%, but not applicable on facts and contended that when there is ambiguity in the Entries, the benefit should go to the dealer (assessee) and such benefit should be passed on to the manufacturer/producers. He relied upon Shakti Lace Factory v. Commissioner of Sales Tax [1982] U.P.T.C. 814, Cemento Corporation Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be levied on taxalbe market value of goods. (3) The tax levied under sub-section (1) shall be paid by every registered dealer or a dealer liable to get himself registered under this Act who brings or causes to be brought into a local area, the goods whether on his own account or on account of his principal or any other person or who takes delivery or is entitled to take delivery of such goods on its entry into a local area. Notification vf/klwpuk dzekad i-12 20 foRr @dj@ 2005 210 fnukad 24-03-2005 In exercise of the powers conferred by sub-section(1) of section 3 of the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 (Rajasthan Act No.13 of 1999), and in supersession of this Department Notification No.F-4(67) FD/Tax/2004-32 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Description of Goods 12 Tyres and tubes and flaps of two wheeler, three wheeler and four wheeler motor vehicles or motor vehicles with more than four wheels, of jeep trailors. 7. On perusal of the above, though tyre and tubes can certainly be said to be parts and accessories, to be fitted in a motor vehicle, without which a motor vehicle cannot run on the road, but there is a specific Entry for tyre, tube and flaps being Entry No.19 as quoted hereinabove, which is very specific with a rate of 4%. Once there is a specific rate separately ascertainable of the commodity in dispute, in my view the same shall supersede the other Entries, if any. Taking into consideration the aforesaid Not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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