2000 (3) TMI 1052

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....inistrative Member).-This tax revision case is against the order of the Sales Tax Appellate Tribunal (Main Bench), Madras in T.A. No. 1064 of 1990 dated November 15, 1991.   2.. The short point for decision in this case is whether heat exchangers would fall under entry 41-D of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, as held by the Appellate Tribunal. Entry 41-D of....

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....er referring to the claim of the petitioner that "heat exchangers" would fall under entry 81 of the First Schedule to the Act, the Appellate Tribunal observed that the generators and the parts and accessories are specifically mentioned in entry 41-D of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. So, the assessment has to be made only under entry 41-D of the First Schedule and....

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....n, learned Government Advocate, stated that the Appellate Tribunal has observed that heat exchangers are indispensable accessory of generators and these are fitted to generators and are used to cool the engine. Therefore, the classification made by the Appellate Tribunal is in order. 7.. We have considered the contentions carefully and perused the records. The Appellate Tribunal, in its order, ....

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.... Schedule to the Act excludes only specifically mentioned items elsewhere in the Schedule. As rightly argued, heat exchangers have not been mentioned specifically in the First Schedule to the Act. The generic expression of "parts and accessories" would not cover heat exchangers, just because heat exchangers are also used as accessory in generators. In that view, we hold that the classification of ....