TaxTMI 
TaxTMI 
2014 (5) TMI 369
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....item and the same was sought to be re-opened under Section 16 of the Tamil Nadu General Sales Tax Act, 1959 (in short, 'the Act') based on the fact that the gas lighters were assessable under Entry 123 of the First Schedule at 8% and the said revision of assessment was based on the clarification of the Special Commissioner and Commissioner of Commercial Taxes, dated 16.09.1993 and the objection filed to the above proposal was overruled. (b).As the day to day stock accounts were not maintained even for the goods purchased from the other state against the 'C' forms, the returns filed by the petitioner were rejected by the Assessing Officer as incorrect and incomplete and the turnover liable to tax was proposed to be determined to the best of judgment and accordingly, the total and taxable turn over proposed to be levied was arrived at Rs. 3,04,495.00 and notices were issued to the petitioner inviting objections, if any, against such proposal of assessment. The petitioners have not filed any objections, but the Manager, who is looking after the business, requested ten days time, stating that the proprietrix is admitted in the hospital and even after check of account....
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....d of many components or microchips that control and direct an electronic current, as per order dated 04.09.1997, confirmed the order passed by the Appellate Authority as well as the Assessing Officer and dismissed the appeal. (e).Aggrieved by the order passed by the Sales Tax Appellate Tribunal, the present tax case revision has been filed. 3. The tax case revision is admitted on the following substantial question of law:- "Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in relying on the Dictionary meaning, when the same item is treated by the Gujarat Act as an item falling under electronic goods?" 4. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent. 5. It is the contended that the order of the Salex Tax Appellate Tribunal is erred in confirming the assessment made under item 123 of the I Schedule and the Tribunal ought to have seen that the circular of the Commissioner has no binding and it ought to have independently considered the tax liability of item in question and the Tribunal also erred in laying emphasis on the Dictionary meaning of the term, 'electronics". It....
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....nted for in the accounts, but they were not able to produce any connected records in support of their claim. Hence, on the basis of the materials available on record, the proposal was confirmed and the petitioner was finally assessed to tax on the total and taxable turnover of Rs. 3,04,495.00 under the Act for the year 1992-93 by the Assessing Officer, against which order, an appeal has been filed by the petitioner before the Appellate Authority. 8. The Appellate Authority, on re-appreciation of the evidence, came to the conclusion that the appellant/petitioner accounted for a sum of Rs. 84,656/- for the purchase of mixies and in the absence of any recorded evidence for the purchase returns accounted for in the accounts, it was found that the claim was not found to be allowed and accordingly, the sale value of the goods was estimated and assessed to tax as Rs. 93,122.00 at 8%. The Appellate Authority further held that the day today stock accounts were not monitored even for the goods purchased from the other State against the 'C' forms and accordingly, confirmed the order of assessment made by the Assessing Authority. 9. The petitioner, claiming that the electronic ga....
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....e system and prayed for confirming 8% levy. 13. The Tribunal, taking into consideration of the above submissions made by the respective parties and on verification of the sample of the gas lighter produced by the assessee, and also considering the definition of electronic goods, to the criteria that it should be operated by electricity and devices like sensor and gas lighter is working by a simple mechanism, which can be operated manually without application of any electrical or electronic devices, and also the basic principle that to treat a commodity as electronic goods, it should be basically operated by electrical or sensor device, and after taking into consideration the definition of the word, 'electronic system' as having or operating with the aid of many components or microchips that control and direct an electronic current from the Oxford Advanced Learners Dictionary, confirmed the order passed by the Assessing Officer, which was confirmed by the Appellate Authority, treating that gas lighter is liable to tax at 8% under item 123 of the First Schedule to the Act. 14. Therefore, all the three authorities, have uniformly or consistently held, not only on the bas....