2000 (8) TMI 1076

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....case, two questions are raised: (1) subjecting sale turnover of Rs. 3,61,895 representing the sales of parts/spare parts of rolling shutters to tax at 6 per cent instead of 4 per cent; (2) restriction of labour charges on the fabrication and fixing of rolling shutters, which is treated as works contract, to Rs. 1,11,116 only by applying the percentage of deduction towards labour charges to 30 per ....

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....parently relate to mild steel pipes, angles, flats and other steel items which are purchased within the State. That turnover has been exempted by the assessing authority itself. What has been subjected to tax is the first sales of parts and spare parts of rolling shutters, as seen from the assessment order. If in fact the petitioner had purchased rolled steel sections such as angles, joints and ch....

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....llowing this precedent which is binding on it. We find it difficult to accept this contention. The order of the Tribunal in T.A. No. 746 of 1989 was rendered by a single Member (Chairman). Nothing precludes the two-Member Bench of the Tribunal to take a different view. That apart, the details of the parts and spare parts are not available in the instant case whereas in T.A. No. 746 of 1989, the Tr....