TaxTMI 
TaxTMI 
2014 (2) TMI 628
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....rs are entitled to deduction under Rule 6(c) of the Tamil Nadu General Sales Tax Rules in respect of freight and delivery charges since the charges were charged for and collected separately in the invoices without including in the price of the goods sold? 2. Whether, on the facts of the case and in law, the Tribunal ought to have held that the findings of the Appellate Assistant Commissioner that the television sets were sold across the counter was unjustified since the appellate authority had no power to make out a new case against the petitioners when it was not the case of the department that television sets were sold across the counter for rejecting the claim for deduction with regard to freight and delivery charges? 3. Whether, on th....
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.... Learned counsel for the assessee pointed out that the only question that arises out of the order of the Tribunal relates to the reduction of tax to be applied to the accessories of television sets. Learned counsel appearing for the petitioner placed reliance on the decision of this Court reported in the case of Spheroidel Castings LTd Vs. The State of Tamilnadu (1977 Volume 40 STC 596) and the decision of the Supreme Court in the case of Dewan Enterprises Vs. Commissioner of Sales Tax, U.P. (1996 Volume 102 STC 67), to contend that even though the Notification made no mention about the accessories, the same deserves to be treated on par with the sale of the television sets, to attract the reduced rate of tax. 5. A reading of the judgment ....
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....and when rim is admittedly a part of the wheel set, it falls under the said Entry, thus attracting rate of tax at 4%. 7. The judgments referred to above relied on by the assessee would not be of any assistance to the assessee in the context of the wordings in the Entry and the notification. Admittedly, Entry V of the First Schedule covers many items, one of which is the television set. The said Entry as it stood then reads as follows: Wireless reception and transmission instruments and apparatus, television sets, radios and radio gramophones, electrical valves, accumulators, amplifiers and loud-speakers and accessories thereof. Thus, when the Notification granting the reduced rate of tax from 15% to 10% was made in exercise of the powers....