1991 (4) TMI 431

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.... and Rs. 7,48,193 respectively at 5 per cent. The appeal of the dealer to the Appellate Assistant Commissioner from the order of assessment and the second appeal to the Sales Tax Appellate Tribunal failed.   2.. The only issue involved in this revision is whether the ready-made garments sold by the assessee under a brand name registered under the Trade and Merchandise Marks Act, 1958, are subject to levy of sales tax at the rate of 5 per cent at single point under item 87 of the First Schedule or at the concessional rate under Notification S.R.O. No. A-1967 of 1959 as amended by Notification No. II-I, No. 5829/62 dated November 30, 1962. 3.. The assessing authority as well as the first appellate authority and the Sales Tax Appell....

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.... at page 490 of Part I of the Fort St. George Gazette, dated the 1st April, 1959, the Governor of Madras hereby reduces the rate of tax payable by a dealer under the said Act, in respect of his sales of ready-made goods made of cloth to one per cent of his turnover of such sales." This notification came into force on December 1, 1962. 6.. Item 87 of the First Schedule which was introduced by Act 23 of 1974 reads as follows:   "Articles of ready-to-wear apparal (known commercially as ready-made garments) including undergarments and body supporting garments, sold under a brand name registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) but excluding hosiery goods. At the point of first sale in the....

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....as to be assessed under that specific entry alone and not under the general entry, as specific overrides the general. Consequently, the rate of tax as applicable to ready-made garments sold by the assessee, which was under a brand name registered under the Trade and Merchandise Marks Act, would attract tax at 5 per cent under item 87 of the First Schedule. Learned counsel for the petitioners faced with this situation, submitted, with reference to the grounds of appeal filed by the assessee before the Sales-Tax Appellate Tribunal, that since the registration certificate under the Trade and Merchandise Marks Act dated February 7, 1977, was received by the assessee only on February 28, 1978, the goods could not have been liable to tax at 5 per....