2025 (9) TMI 671

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.... & Sales Tax<br>Honourable Mr. Justice S.M. Subramaniam And Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. A. Gopalakrishnan in both the WPs For the Respondents : Mr. TNC. Kaushik, Addl. Govt. Pleader in both the WPs ORDER C. SARAVANAN, J. The present Writ Petitions are directed against the impugned order dated 01.02.2003 passed by the 3rd respondent, Sales Tax Appellate Tribuna....

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....e Tribunal reads as under: 9. Air curtain is a sheet of moving air that is blown down as open doorway or across some other open area. It is an environmental separation equipment which prevents outside air, insects or hot air entry to the conditional area through the open doorways. The principle of Air Curtain is that it blows the atmosphere air at constant velocity at the doorways and forms an a....

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....ent and cannot be classified as an electircal fan. Therefore, the contention of the assessee that air curtains are taxable at 8% as electrical fans is not correct. Hence, the assessment made by the assessing authority under Entry 22 of Part DD of the first schedule at 12% is in order and accordingly, the assessment on the turnover of Rs. 8,44,370/- at the differential rate of 4% is restored. 3.....

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....e) including exhaust fans, air circulators, vacuum and gs filled bulbs, sodium and mercury vapour discharge lamps, chandeliers and their shades, protectors, stands, fixtures, fittings, brackets, torches, emergency lamps, and emergency lighting systems notwithstanding their containing any electronic control circuiting rectifiers, sound or visual signalling apparatus such as bells, sirens, indicator....