2021 (8) TMI 489

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....ird respondent under the provisions of the Tamil Nadu General Sales Tax Act and also under the provisions of the Central Sales Tax Act. Since Textiles are exempted from the levy of sales tax, the entire turnover of the petitioner was claimed exemption and the same was also allowed. 3. During the assessment year 2004-2005, the petitioner had imported '3 Nos.217 tons refrigerating equipment of compression type with screw compressor and water cooled heat exchanger condenser' and 'Marley SR 175 cooling towers 3 Nos.', from Trane India Ltd., U.S.A. for a total value of 140,000.00 US Dollars. 4. The value under the Indian Currency was Rs. 73,43,356/-. The petitioner also paid the Customs Duty of Rs. 31,10,171/- for the go....

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....he Scheduled Goods in respect of Section 2(j) of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001, wherein refrigerators and air-conditioners are mentioned under the description of goods. In Serial No.11, parts and accessories, including compressors of window and non-ducted split air conditioners and domestic refrigerators are included by way of an Amendment Act No.51 of 2002 with effect from 1st July, 2002. 9. Relying on the said provisions, the learned counsel for the petitioner reiterated that the refrigerators and the air-conditioners mentioned in the Schedule are relating to the home appliances and therefore, the equipments imported by the petitioner are not covered under the Schedule. Thus, the exemption would be ....

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....ir-conditioners will escape from the clutches of the Entry Tax Act. The purpose of the Act is to ensure that the parts of the air-conditioners as well as the equipments of air conditioners are liable for levy of entry tax. 15. This being the purpose and the object of the Act, the word 'Air-Conditioner' contemplated under the Schedule must be interpreted constructively, so as to ensure that the equipments, which all are utilised for the purpose of conditioning the air is that the air-conditioners and such equipments even if imported are liable for entry tax. 16. In the present case, admittedly, the petitioner has imported 3 Nos.217 tons refrigerating equipment of compression type with screw compressor, the Compressor has alread....