2015 (4) TMI 963

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....xable turnover of Rs. 41,98,878/- and Rs. 38,51,594/- respectively for the assessment year 1992-93 under the Tamil Nadu General Sales Tax Act.  During inspection, stock discrepancy was noticed to the value of Rs. 51,484/- and hence, the Assessing Officer estimated the suppression to the value of Rs. 1,02,968/-.  The Assessing Officer has also included the forwarding charges in the taxable turnover amounting to Rs. 41,830/-.  The Assessing Officer has also not accepted the rate of tax adopted by the dealers at 8% and determined to tax at 12% under Entry 11 of Part E of I Schedule to Tamil Nadu General Sales Tax Act, 1959. Consequently, the Assessing Officer levied penalty under Section 12(3) of the Tamil Nadu General Sales Tax....

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....mended entry without having consideration to the usage theory.  In fact, the learned assessing authority himself had assessed the turnover at 8% classifying the item as first sales of autoglass. It is an admitted fact that the appellant are primarily dealers in automobile glasses and their supplies were mostly to automobile manufacturers and dealers.  They bought automobile glasses from 15 sellers as Atul Glass Industries Ltd., Faridabed and Tvl.Maharashtra Safety Glass Works Ltd., Pune and these sellers manufacturer automobile glasses.  The records of the appellant prove this fact and the name of the appellant firm also suggests so.  Besides the inspecting officers themselves had found the dealings of the appellant a....

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....ass, tinted glass will include the windscreen of any size sold either to Car, Bus or Lorry.  Therefore, Appellate Assistant Commissioner is not correct in treating the windscreen as automobile part.  Therefore, the order of Appellate Assistant Commissioner is set aside and the order of Assessing Officer is restored." 5. Aggrieved by the above-said order of the Joint Commissioner, the assessee has preferred the present Tax Case (Revision). 6. Heard learned counsel appearing for the petitioner/assessee and the learned Additional Government Pleader (Taxes) appearing for the respondent/Revenue and perused the materials placed before this Court. 7. The short issue that arises for consideration in this revision is whether the w....

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....udes bulbs, which is also made of glass.  Therefore, the distinction is that the goods forming parts and accessories of motor vehicle would fall under Entry 43(ii) of Part D of First Schedule, taxable at 8%, in contrast to usual glass and glassware in Entry 11 of Part E of First Schedule of the Tamil Nadu General Sales Tax Act  11. The above-said view of this Court was fortified in the decision reported in [1986] 63 STC 322 (Atul Glass Industries Private LTD.: Hindustan Safety Glass Works LTD. Vs. Collector Of Central Excise: Union Of India), wherein the Supreme Court while analysing the test to determine whether a marketable product falls under a specific entry, held as follows: "17. Upon the tests-and having regard to the ....