2009 (3) TMI 547

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....s manufacturing, inter alia, televisions, audio systems, walkman-pocket-size radio cassette player, which apart from being sold locally, were branch- transferred to various States wherein local sales were made. They also imported certain items from abroad either at New Delhi or at Mumbai and after filing bills of entry for home consumption, paid customs duty and cleared the goods. The goods were thereafter branch-transferred to their warehouses located in different parts of the country including Tamil Nadu. Prior to the period in question, the appellant's products, both indigenously produced as well as those imported from outside India, were assessed under entry 14(vi) and (viii) of Part D of the First Schedule to the Tamil Nadu General ....

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....ndation to be established. In the present case, therefore, we need to look at the subject entries. We quote hereinbelow Part D of the First Schedule to the Act-serial No. 14(vi): 1. "Cellular telephones" have been taken as item 1 of Part DD from March 21, 2003-See that Part of this Schedule. Before this transfer, the rate of tax on their sales was reduced from 12 per cent to four per cent from December 24, 2002 by Notification No. II (I)/CT/ 74(d)/2002 of the date. We also quote here in below from the same Part, serial No. 14(viii), which reads as under: Sl.No. Description of goods Point of levy in the State Rate of tax 14 (viii) Television sets, antenna, television and video cameras, projectors, teleprompters, di....

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....rate of 20 per cent on sales whereas other similar goods suffer sales tax at 12 per cent." We do not wish to comment about the above contentions. Suffice it to state that these contentions would require adjudication, which has not taken place in the present case. Against the assessment orders, the asses- see chose to move the Tribunal without exhausting the statutory remedy under the Act. In our view, looking to the contentions advanced by the assessee, they ought to have proceeded to file appeals for each assessment year before the first appellate authority under the Act which they have failed to do. However, since an important question of law arises for deter- mination and since the liability is likely to recur in future, we direct the....