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2014 (5) TMI 256 - MADRAS HIGH COURTRate of Tax - Classification of Fasteners - Item 2 or Item 3 of the Fifth Schedule to the Tamil Nadu General Sales Tax Act, 1959 – As part of motor vehicle - Held that:- Judgment in Mukesh Kumar Aggarwal & Co., Vs. State of Madhya Pradesh [1987 (12) TMI 55 - SUPREME COURT OF INDIA] followed - with the finding of the fact that they are automobile parts, there is no ground to accept the plea of the assessee that the item in question would fit in to fall under only Entry 119 and not under Entry 3 - The concept of specific entry under Entry 119 in the face of Entry 3 fails in its application in this case, since a reading of the Entry 119 would show that it applies to all nuts and bolts of general nature - When Entry 3 makes a specific reference to articles (excluding batteries), used as spares of motor vehicles, one has to give the necessary emphasis to this phrase "the parts and accessories", which are adapted for the use in automobiles - Even though bolts and nuts generally might have fallen in under Entry 119 of I Schedule, once customised for use in motor vehicles as parts and accessories, the same would only fall under Entry 3 of the First Schedule. The Sub Entry is a user oriented entry for the purpose of fixing the liability - In contrast to the normal theories available in the matter of interpretation of the entry, particularly, the entries relating to the general goods, when Entry 3 under I Schedule is clear that nuts and bolts as part and accessory are manufactured for use in automobiles excluding batteries and brought under Entry 3, this court do not subscribe to the contention of the assessee that Entry 119 is a specific entry and hence, nuts and bolts, parts manufactured by the assessee, even though they are automobile parts, would nevertheless fall under Entry 119 – Thus, there is no hesitation in rejecting the assessee's appeal - Accordingly, Revision No.2308/2008 stands dismissed. Rate of Tax - Classification of ‘bolts and nuts’ - Sl.No.35(iii) of Part D or Entry 13(ii) of Part DD or Entry 6 of Part D of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 - As part of motor vehicle - Held that:- Question raised is identical one as raised before this Court as that of the earlier mentioned tax case - Tribunal in the said cases, following the earlier order in assessee's own case rejected the assessee's appeal - Hence, following the order passed by us in T.C.(R).No.2308 of 2008, we have no hesitation in rejecting the revisions - Accordingly, T.C(R).Nos.64 and 65 of 2011 are also dismissed – Decided against assessee.
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