2012 (10) TMI 1005

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....levy of tax at the rate of 16 per cent. on electrical control panel for the assessment year 2001-02 as entry 64 of Part C of the First Schedule specifically states that the electrical goods particularly control panel would be taxed only at eight per cent and further whether the Tribunal is correct in levying penalty which is consequential to the rate of tax arrived at by the Tribunal ?" It is seen from the orders of the authorities below that the assessee paid tax on electrical panel board treating it as an item falling under entry 64 of Part C of the First Schedule to the Tamil Nadu General Sales Tax Act, assessable at eight per cent. The assessee produced form XVII and sought for concessional levy. The officer rejected the claim and he....

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....he order of the Appellate Assistant Commissioner. Aggrieved by this, the assessee has filed the present tax case (revision). It is seen from the narration of entries in the First Schedule that under Part C, entry 64, electrical goods of all kinds other than those specified elsewhere were included attracting levy of tax at eight per cent. The said entry was in vogue from April 1, 2000 to June 17, 2001. The entry reads as under: "Part C of the First Schedule. Entry 64-Electrical goods of all kinds (other than those specified elsewhere in the Schedule) used in the generation, transmission, distribution or in connection with the consumption of electricity including all kinds of wires and cables, holders, plugs, switches, casings, cappi....