9911796707
TMI Blog2018 (3) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Sivagnanam, J. For Petitioner : Mr. T. Pramodkumar Chopda For Respondents : Mr. K. Venkatesh, Government Advocate ORDER Heard Mr. T. Pramodkumar Chopda, the learned counsel appearing for the petitioner and Mr. K. Venkatesh, the learned Government Advocate appearing on behalf of the respondents. 2. The petitioner, who was a registered dealer on the file of the second respondent under the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TNGST Act, and if imported, it is taxable at 20% under Entry No.9 of 11th Schedule. As of now, the challenge to the Clarification has become academic, for more than one reason. 4. Firstly, pursuant to the impugned clarification, no action was initiated by the second respondent/Assessing Officer, with regard to the relevant assessment years 2003-04 and 2004-05. In other words, no reopening procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment notified the electronic items, which would be taxable at 4% under the Entry No.18 (iii) of the First Schedule of Part-B of the Act, and Serial No.9 of the notification, UPS has been shown as a separate product. The position is no different earlier. From the year 1993, when the TNGST Act went through substantial amendment, with effect from 12.03.1993, UPS has been shown as a separate and dist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be a personal opinion of the Authority. That apart, the clarification states that the UPS should be treated as Inverter, and taxable at 16% under Entry No.5(i) of Part - E of the First Schedule. This entry, in my opinion cannot made applicable, since it deals with Generators, Generating Sets, Transformers and Non-Electronic Voltage Stabilizers. Therefore, the impugned clarification is wholly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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