2014 (2) TMI 390

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.... while exercising Suo motu power of revision as against the order of the Appellate Assistant Commissioner, issued notice to the appellant/assessee proposing to assess the sale of loudspeaker at the rate of 15% under Section 3(2) of the Tamil Nadu General Sales Tax Act vide Entry No.11 of the First Schedule. 2. The assessee was assessed to total and taxable turnover of Rs.14,30,930/- and Rs.10,12,534/- respectively for the year 1992-93 under the Tamil Nadu General Sales Tax Act. The Assessing Officer assessed the sales turnover of Rs.2,51,700/- being the tax on the sales of loudspeaker at 15% under Section 3(2) of the Tamil Nadu General Sales Tax Act vide Entry No.11 of the First Schedule. 3. Aggrieved by this, the assessee filed appea....

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....llowing the decision of the Sales Tax Appellate Tribunal, Additional Bench, Madurai in T.A.No.169/94 dated 06.05.1995 for the year 1991-92, the Joint Commissioner confirmed the proposal and restored the order of assessment. Aggrieved by the same, the present Tax Case (Appeal) has been filed. 7. We have heard the learned counsel appearing for the appellant and learned Additional Government Pleader appearing for the respondent and perused the materials available on record. 8. The only question that arises for consideration in this Tax Case (Appeal) is as to whether the goods sold by the assessee is covered by Notification in G.O.P.No.187 dated 30.03.1990 and what would be the rate of tax on the sale of goods viz., loud speaker. 9. En....

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....cation, the rate of tax payable by any dealer on the sale of electronic goods in the category falling under Entry No.11, I Schedule to the TNGST Act shall be liable to be taxed at the rate of 3%. Now the issue to be considered is as to whether the speakers sold by the assessee/dealer are electronic goods. 11. Admittedly, the assessee has sold speakers along with car radios, radios and Tvs and not speakers, which are used in mike sets. The assessee placed reliance on the decision of Kerala High Court in the case of State of Kerala, Rep. By Joint Commissioner Vs. M/s.Sigma Inc.Palarivattom, by order dated 6th September, 2010 in ST.Rev.No.175 of 2008. In the said decision, the question before the Division Bench of the Kerala High Court was ....