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TMI Blog2020 (10) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... terials like folders and file covers have been brought under the purview of Entry 40(iv), the claim by the respondents that lever files made of cardboards has to be brought under the Residuary Entry under 40 Part (B) is far-fetched. The intention of the legislature while bringing them in certain categories of goods under Entry 40(iv) alone requires to be seen and I am of the view that when 'folders and file covers', which carries certain prints are brought under 40(iv), 'lever files made of cardboards' with some print on it, will also squarely fall under the same Entry. Thus, the commodity lever files made of cardboards with any print on it, will fall under Entry 40(iv) of the First Schedule of the TNGST Act - petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on till 2004-05. The learned counsel would submit that the description of the goods in Entry 40(iv) clearly falls under the category of lever files made of cardboards and therefore the impugned clarification is incorrect. 4. On the other hand, the learned Government Advocate would submit that, lever files cannot be construed as a printed material and none of the description in Entry 40(iv) relates to lever files. 5. Entry 40(iv) of the First Schedule of the TNGST Act, 1959 reads as follows: S.No. Description of the goods Point of levy in the State (1) (2) (3) (iv) Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be brought under the Residuary Entry under 40 Part (B) is far-fetched. The intention of the legislature while bringing them in certain categories of goods under Entry 40(iv) alone requires to be seen and I am of the view that when 'folders and file covers', which carries certain prints are brought under 40(iv), 'lever files made of cardboards' with some print on it, will also squarely fall under the same Entry. 9. For all the foregoing reasons, I am of the affirmed view that the commodity lever files made of cardboards with any print on it, will fall under Entry 40(iv) of the First Schedule of the TNGST Act. As such, the impugned proceedings in L.Dis.Acts Cell-II/5114/2006 dated 17.05.2006 in Clarification No.73/2006, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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