2020 (10) TMI 210

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for R. Hemalatha For Respondents : Mr. R. Swarnavel, GA (T) O R D E R With the consent of both parties, the present Writ Petition is taken up and heard through Video Conferencing on 14.09.2020. 2. The petitioner herein is a dealer engaged in the business of purchase and sales of stationery items in general and "lever files made of cardboards" in particular. When the respondents, throug....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... at the rate of 10% TNGST, in the monthly returns, prior to the relevant Assessment Year 2004-05 and that, the department has not questioned the rate of taxation till 2004-05. The learned counsel would submit that the description of the goods in Entry 40(iv) clearly falls under the category of "lever files made of cardboards" and therefore the impugned clarification is incorrect. 4. On the othe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e or matter. First Sale 6. The legislative intent in the aforesaid Entry, is to tax all the printed materials including folders, file covers, book covers, etc. All printed materials including folders and file covers are brought under the aforesaid Entry 40(iv). 7. The 9th Edition of the Oxford Dictionary defines a "file" as a box or folded piece of card for keeping loose papers together a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....try 40(iv) alone requires to be seen and I am of the view that when 'folders and file covers', which carries certain prints are brought under 40(iv), 'lever files made of cardboards' with some print on it, will also squarely fall under the same Entry. 9. For all the foregoing reasons, I am of the affirmed view that the commodity "lever files made of cardboards" with any print on....