1993 (10) TMI 320

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ooted before the statutory authorities and before us are as follows: (a) What is the rate at which the tin containers sold by the assessee are liable to be taxed? According to the assessee, it will come under entry 45 of the First Schedule to the Kerala General Sales Tax Act and liable to tax only at 6 per cent. The Revenue contended that it will come under entry 116 of the First Schedule to the Act and will be taxable at 8 per cent. (b) What is the rate at which the scrap is liable to be taxed? According to the assessee, it is only at 4 per cent. On the other hand, according to the Revenue, it will be taxable at 6 per cent under entry 121-A of the First Schedule to the Act. 3.. The Sales Tax Officer, the Appellate Assistant Commissione....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (or articles made of iron or steel in combination with other metals) other than those specified elsewhere in this Schedule or the Second Schedule. At the point of first sale in the State by a dealer who is liable to tax under section 5. 8 6. The Appellate Tribunal has discussed generally about "tin", tin plates, etc. It has not entered a definite finding as to the composition of the "tin containers" in this case. The specific plea of the assessee, in reply to the pre-assessment notice, was that tin containers are iron and steel articles. This is evident from the objection to the pre-assessment notice filed by the assessee dated February 5, 1992. It is seen repeated subsequently also. 7. Prima facie, we feel that it is difficult to hold t....