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TMI Blog2018 (9) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... in law in holding that bearing would fall under item 3 of 8th Schedule to the Tamil Nadu General Sales Tax Act 1959 when there is specific entry under 66 of part C of 1st Schedule to the Tamil Nadu General Sales Tax Act 1959? (ii) Whether on the facts and in the circumstances of the case the Tribunal is right in law in holding that the respondent/assessee is eligible to sell the bearings for concessional rate of tax against Form XVII declarations under section 3(5) of TNGST Act when the Section 3(5) contemplate sale of goods must be in the character of plant & machinery for manufacture of goods? (iii) Whether on the facts and in the circumstances of the case, the Tribunal is right in law in not considering the clarification issued by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he selling dealer should be made liable for wrong declarations issued by the buyers and the bearings can be treated only as part of machinery as per Item 3 of VIII Schedule to the TNGST Act. Aggrieved by the same, the Revenue has preferred the present Tax Case (Revision). 6.After hearing the learned Additional Government Pleader appearing for the petitioner and carefully perusing the materials placed on record, we find the order passed by the Appellate Assistant Commissioner (CT) to be a well reasoned order wherein, apart from taking into consideration the factual position, the Appellate Assistant Commissioner (CT) has taken note of the settled legal position on the subject issue. After analysing the facts, the Appellate Assistant Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... z., 'Cycle Booklets' as per the manufacture, which are not despatched in an assembled condition, but in a knocked down condition an assembling is done by the buyers/traders on the basis of the instructions given in the 'Cycle Booklets'. 8.In the said decision, the Tribunal followed the decision of this Court in the case of State of Tamil Nadu vs. Madras Petro Chem Ltd. reported in [1993] 89 STC 438 (Mad.) and held that concessional rate of tax at 3% is attracted and sales can be effected against Form XVII declarations. 9.We find from the memorandum of grounds of appeal that the Revenue has not disputed the factual position, which was taken note of by the Appellate Assistant Commissioner (CT), which has not been adequately ..... X X X X Extracts X X X X X X X X Extracts X X X X
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