TaxTMI 
TaxTMI 
2011 (6) TMI 721
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.... assessment year is 1994-95 and the assessee had purchased the motor bus accessories such as glass from the local registered and also from the dealers in other State and resold the goods inside the State of Tamil Nadu at eight per cent and remitted the same to the assess ing officer along with the returns. Later the assessing officer rectified the order under section 55 of the Tamil Nadu General Sales Tax Act holding that the motor accessories are subjected to tax at 12 per cent and also levied penalty under section 12(3)(b) of the Act. Aggrieved by that order, the assessee filed an appeal before the Appellate Assistant Commissioner, and disputed the same. The Appellate Assistant Commissioner allowed the appeal holding that the glasses purc....
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.... hence, it will not come under entry 11(I)/ Part E of the First Schedule and the order passed by the Joint Commissioner has to be set aside. The learned Government Advocate appearing for the Revenue submitted that both the assessing officer and also the Joint Commissioner had correctly held that the automobile glasses were only fall under item 11(I)/ Part E of the First Schedule and the same will not come under entry 43(ii)/ Part D of the First Schedule and hence, the order passed by the Joint Commissioner is in accordance with law and the same has to be confirmed. Heard the learned counsel appearing for the petitioner/assessee and the learned Government Advocate appearing for the Revenue and perused the documents on record. The assessing....
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....ottles, glass marbles and glass beads; (v) Tablewares made of glass (for mirrors)." From a reading of the above, it is clear that entry 11 specifically mentioned about glass and glassware, all sorts other than those specified elsewhere in the Schedule. So, it is crystal clear that when goods are specified elsewhere in the Schedule, the same will not fall under entry 11, Part E of the First Schedule. Entry 43 deals with other parts and accessories of the motor car. In this case, the dealer purchased automobile glass and the same was sold to only motor buses operator. Even the invoice dated March 15, 1995 enclosed in page 8 of the typed set of papers shows that the goods dealt with is "automobile glasses". The assessee purchased automobiles....
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....n be said to be available for sale in an automobile market or shops or places of manufacture; if the dealer says it to be available certainly such an article or part would be manufactured or kept for sale only as an accessory for the use in the motor vehicle. Of course, this may not also be a conclusive test but it is given only by way of illustration. Undoubtedly some of the parts like axle, steering, tyres, battery, etc., are absolutely necessary accessories for the effective use of the motor vehicle. If the test that each accessory must add to the convenience or effectiveness of the use of the car as a whole is given acceptance many a part in the motor car by this process would fall outside the ambit of accessories to the motor car. That....