TaxTMI 
TaxTMI 
2022 (4) TMI 127
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.... first respondent in STA No.382/2003, the petitioner / assessee has come up with this writ petition to quash the same. 2.The brief facts of the case are as follows: 2.1. The petitioner is a Non Profit Charitable Trust established in the year 1887 for Preservation and Development of Indian Handicrafts. They are the registered dealer under the TNGST and CST Acts and assessee on the file of the second respondent. For the assessment year 1997-98, they reported a total and taxable turnover of Rs. 4,81,60,060.76 and Rs. 3,89,12,299.23 respectively. After verification of the records, the second respondent proposed to levy tax on the sales turnover of handicrafts of Rs. 5,28,818.42 at 16% on the premise that it falls under Entry 13 of Part E ....
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....e effected only carved marble articles, which are hand made by skilled artisans and it falls under the category of handicrafts; in the sale bills also, it was mentioned as handicraft items, stone box, stone necklace etc., which is taxable at 8% as it falls under Entry 22-A of Part C of First Schedule; however, the first respondent erred in holding that the stone articles falls under Entry 13 Part E of the First Schedule and levied tax at 16%. Thus, according to the learned counsel, the order of the first respondent is arbitrary, illegal and unjustified. The learned counsel further drew the attention of this court to the proceedings of the commercial tax department for clarification and advance ruling vide ACAAR No.109/2015-16 (Acts Cell-II/....
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....e sales turnover of marble stone articles of Rs. 5,28,818/- at 16% and passed the assessment order dated 14.03.2000, stating that the same would not fall under the handicraft items. Though the first appellate authority set aside the said order of the assessing officer and allowed the appeal filed by the petitioner, by directing the turnover to be assessed at 8% under Entry 22A of Part C of the First Schedule, the first respondent / Tribunal set aside the said order of the first appellate authority and restored the order of the assessing officer, by the order impugned in this writ petition. 8.Now, the question arises for consideration herein is, as to whether the product dealing by the petitioner, viz., marble stone articles, can be treat....
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....s Cell-II/38865/2015) dated 20.01.2016 issued in respect of Tvl.Papanasam Kudisai Trust, Tirunelveli, as referred to above, wherein, it was clarified as follows: "5.According to the booklet, listing the Handicrafts of Tamil Nadu published by the Development Commissioner (Handicrafts) (Southern Region), Ministry of Textiles, Government of India, the term "hand-made" articles should be taken to cover those products, made with or without the use of tools, simple instruments or implements operated directly by craftsmen, mainly by hand or by foot. Additional identifying features of handicrafts are - (a)traditional or artistic features deriving from geographical regions or country of production; (b) production by craftsmen, work....