2014 (2) TMI 51

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....ANTH, ADV FOR THE RESPONDENT: SMT. S SUJATHA, AGA JUDGEMENT Per : N Kumar, J : These appeals are filed by the assessee challenging the orders passed by the authorities levying tax at 12.5% on the sale of enamel, fiberglass yarn and paper. 2. These appeals were admitted on 26.7.2012 to consider the following substantial questions of law:    (1) Whether for assessment per....

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....assessement year is 2005- 06. It is only from the year 2006 onwards, works contract has been recognized. The tax payable is 4% on copper wire and if there is a sale of insulated copper wire, the tax liable is only 4%. In the instant case, there is no sale of copper wire. What is sold is enamel, fiberglass yarn and paper which is used in the manufacturing process. The tax leviable is 12.5% on ename....