1976 (12) TMI 79

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....urnover of Rs. 16,10,050-69. The Assessing Officer determined the total and taxable turnovers as Rs. 9,62,586-70 and Rs. 4,97,630-97 respectively. The assessee disputed the assessment regarding the rate of tax as well as concessional rate of tax on a turnover of Rs. 1,03,829-57 as follows: at 9 per cent Rs. 35,026-30 at 9 per cent Rs. 8,200-21 at 9 per cent Rs. 6,921-18 at 15 per cent Rs. 53,681-88 The dispute arose in the treatment of the telephone cables and charging full rate of tax as against the sales in favour of the Indian Railways and sales covered by From XVII declarations. The learned Appellate Asst. Commissioner has held the telephone cables as coming under Entry No. 11 and that no part of the sales wer....

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....f Rs. 8,200-21 assessed at 9 per cent and Rs. 6,921-18 assessed at 9 per cent. 6. Point (ii) : The lower authorities have concurrently held that the telephone cables should be treated as sound transmitting equipment, coming under Entry 11 of the First Schedule, which should be levied with sales tax at 15 per cent. But the appellant claimed that the telephones cables come under Entry 41, which is liable to be assessed to sales tax at 9 per cent only. In Entry 11, Telephone cable has not been mentioned, Entry 11 reads as under: 11. Sound Transmitting at the point of 15 per cent equipment including first sale in telephones and loud the State. speakers and spare parts thereof. The telephone cables do not come any where near entry 11. E....