9911796707
TMI Blog2020 (10) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr. R. Swarnavel, GA (T) O R D E R With the consent of both parties, the present Writ Petition is taken up and heard through Video Conferencing on 14.09.2020. 2. The petitioner herein is a dealer engaged in the business of purchase and sales of stationery items in general and "lever files made of cardboards" in particular. When the respondents, through their notice dated 08.05.2005, claimed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turns, prior to the relevant Assessment Year 2004-05 and that, the department has not questioned the rate of taxation 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid Entry, is to tax all the printed materials including folders, file covers, book covers, etc. All printed materials including folders and file covers are brought under the aforesaid Entry 40(iv). 7. The 9th Edition of the Oxford Dictionary defines a "file" as a box or folded piece of card for keeping loose papers together and the term "folder" is defined therein as cardboards or plastic cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
