2018 (10) TMI 262

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..... Tribunal is right 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 the circumstances of the case, the Tribunal is right in law in not considering the clarificati .....

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..... issioner (CT)-I, in A.P.No.9 of 2004, which appeal was dismissed by order dated 12.10.2007, holding that the forms filed for an item not specifically enumerated in the VIII Schedule become invalid. Aggrieved against the order of the first appellate authority, the respondent/dealer filed second appeal before the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai, who by order dated 07.08.2014, allowed the appeal filed by the dealer and set aside the order of the Appellate Assistant Commissioner. Aggrieved by the same, the Revenue has preferred the present Tax Case (Revision). 6.This Court, in an identical matter, in the case of The State of Tamil Nadu vs. Tvl.Phoenix Trading Corporation, [Tax Case (Revision) No.132 of 2018; .....

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..... gs is not mentioned in the eighth Schedule, parts and accessories of machinery are included under item 3 of the eighth Schedule, and bearings can be treated only as part of machinery. Therefore, the contention of the appellant that bearings are parts of machinery which fall under entry 3 of the eighth schedule and eligible for concessional rate of tax on production of Form-XVII declaration have some force." 7.Further, the Appellate Assistant Commissioner (CT) took note of an order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) in the case of Tvl.Sivakasi Off Set Printers vs. State of Tamil Nadu in T.A.Nos.82 and 783 of 2000, dated 09.10.2003, with regard to supply of printed materials viz., 'Cycle Booklets .....

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