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1994 (12) TMI 306
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....C sheets and submitted their return disclosing with sale turnover of Rs. 1,83,252. The assessing officer levied tax at 8 per cent on the sale turnover of PVC sheets on the ground that PVC sheets fall under entry 145 of the First Schedule to the Act. On appeal, the Appellate Assistant Commissioner confirmed the order passed by the assessing officer. Aggrieved the assessee filed the second appeal be....
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....the order passed by the Tribunal. 3.. It remains to be seen that the assessee sold PVC sheets during the assessment year 1980-81 and furnished the sale turnover of Rs. 1,83,252. The assessing officer and the Appellate Assistant Commissioner were of the view that PVC sheets are plastic articles and therefore, liable to be taxed at 8 per cent single point since according to them, PVC sheets come ....
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.... as mentioned in entry 145 of the First Schedule from June 3, 1981. Therefore, the PVC sheets were omitted to be included in entry 145 of the First Schedule. Unless a particular item is included in the First Schedule, the said item cannot be taxed as per section 3(2) of the Tamil Nadu General Sales Tax Act, 1959. While considering this aspect, this Court in Madras Aluminium Co. Ltd. v. State of Ta....