2002 (11) TMI 757

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....counts and he issued notice proposing to levy tax on computer ribbon at 15 per cent treating it as part of electronic item. However, after considering the reply filed by the respondent-assessee he levied tax only at 8 per cent treating computer ribbon on a par with typewriter ribbon. In appeal by the assessee the first appellate authority took the view that computer ribbons will fall under entry 68 of the First Schedule to the Kerala General Sales Tax Act, 1963, (for short "the Act"). As according to him, computer ribbon is an accessory to electronic items, instruments, apparatus and appliances taxable at 8 per cent. The appellate authority accordingly set aside the assessment order and remitted the same to the assessing authority for fresh....

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....ted, without going into the correctness of the findings of the first appellate authority under the relevant entry straight away referred to the clarification issued by the Board of Revenue (Taxes) in Circular No. 13/94/TX dated July 6, 1994 taking the view that computer printer ribbons and electronic typewriter ribbons will fall under the category of "tapes and cassettes for electronic equipments" under entry 128 of the First Schedule to the Act and taxable at 5 per cent under item No. 413 of S.R.O. No. 371/92 and item No. 4.11 to Notification S.R.O. No. 1728/93. The Tribunal noted that the only objection of the assessing authority in following the clarification issued by the Board of Revenue is that the clarification was issued only on Jul....