2013 (7) TMI 397

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....itioner : Mr. B. Raveendran For the Respondent : Mr. V. Haribabu Addl. Govt. Pleader (Tax) ORDER (The Order of the Court was made by Chitra Venkataraman, J.) The assessee is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assessment year 1995-96 raising the following questions of law :- "1. Whether the Appellate Tribunal was right in confirming t....

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.... Schedule Part C Entry 50 as it stood during 16.07.1996 and assessable at 3%. 3. The Revenue, however, contended that the item in question would fall under Entry 20, Part C, First Schedule, assessable at 5% till 16.07.1996. The Sales Tax Appellate Tribunal rejected the assessee's contention by referring to the Clarification issued on 30.05.1994 in No.D.Dis.Acts Cell II/11753/94. The Tribunal po....

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....record units, word processor and other electronic goods and parts and accessories of all such goods At the point of first sale in the State 312393 5. Entry 20, Part C of the First Schedule from 01.04.1994 to 16.07.1996 reads as under:- S.No. Description of the goods Point of levy Rate of tax per cent(Effective from) 20 Entry from 01.04.1994 to 16.07.1996 (B) Instruments and ap....

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....appliances, the Assessing Officer rightly brought the item under Entry 20, Part C of the First Schedule, assessable at 5%. It is settled law that when there is a special entry to deal with the item in question, one has to give preference to the same over the general entry. Entry 50, Part B of the First Schedule being the general entry, Entry 20, Part C of the First Schedule being one to deal with ....