1996 (9) TMI 597

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.... whether the paper cones and tubes manufactured by the petitioner and sold to textile mills would attract concessional levy at four per cent as per Notification in G.O.P. No. 1316, dated October 7, 1988 or would attract higher rate of tax at eight per cent. For the year 1991-92 the assessing officer by an order dated December 15, 1992 declined the concessional rate of tax at four per cent and trea....

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...., 1994. In that notice he stated that paper cones and tubes are only the packing materials for wrapping yarn and it is taxable at five per cent multi-point up to March 31, 1990 and thereafter it is taxable at eight per cent single point as per Special Commissioner and Commissioner (CT), Ref. No. Acts Cell-I/99910/93, dated December 2, 1993. Objections, if any, to the above proposals were directed ....

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....chinery. In the textile machinery there are already metallic cones and they form part of the machinery but not paper cones which are removable." 4.. Thiru P. Radhakrishnan, learned counsel for the petitioner submits that the Joint Commissioner (SMR) had exceeded his jurisdiction by not giving effect to the notification dated October 7, 1988 which gives a concessional rate of levy for textile ma....

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....ories. 6.. Having considered the rival submission, it is held that since "cones and tubes" have been included in the notification granting concession and there is no restriction that the cones and tubes should be made of metals or that the cones and tubes should be made permanently embedded in the machinery, there is no justification for agreeing with the conclusion of the Joint Commissioner th....