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2015 (4) TMI 963 - MADRAS HIGH COURTClassification - Applicable rate of tax - whether the windscreen glasses sold by the assessee fall under Entry 11 Part E of the I Schedule, taxable at 12% or under Entry 43(ii) of Part D of I Schedule of the Tamil Nadu General Sales Tax Act, taxable at 8% - Held that:- reasoning of the Appellate Assistant Commissioner appears to be more appropriate in the facts of the present case, who has applied the user theory, more particularly in a case where the goods sold is specifically parts and accessories of motor vehicles - It is to be noted that Entry 43(ii) of Part D of First Schedule includes bulbs, which is also made of glass. Therefore, the distinction is that the goods forming parts and accessories of motor vehicle would fall under Entry 43(ii) of Part D of First Schedule, taxable at 8%, in contrast to usual glass and glassware in Entry 11 of Part E of First Schedule of the Tamil Nadu General Sales Tax Act - In the instant case also, Entry 43(ii) of Part D of I Schedule specifically deals with parts and accessories of motor vehicle, while Entry 11 of Part E of I Schedule deals with general glass and glasswares. When there is a specific entry in the statute, the same should be applied while making the assessment. It is not in dispute that the assessee is a dealer in automobile glasses and has supplied their goods to the automobile manufacturers - Decided in favour of assessee.
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