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2009 (9) TMI 875 - HC - VAT and Sales TaxWhether the commodities dealt with by the petitioner are electronic equipments which are classified under entry 50 of Part B of First Schedule to the Tamil Nadu General Sales Tax Act and the correct assessable rate is only 3%? Whether the penalty levied under 12 (3)(b) is maintainable? Held that:- The Tribunal has rightly held that a mere addition of memory card or software will not in any way alter the character of the goods which is intrinsically survey instruments only and therefore, the commodity would clearly fall under Part F 14 and assessed to tax at 16% and not at 3% as claimed by the petitioner under the head of electronic goods. Therefore, the findings given by the Tribunal is clear and correct. Therefore, the two cases in respect of the assement years 1993-1994 and 1994-1995 fails and the question of law is answered against the assessee. As rightly pointed out by the Tribunal inasmuch as there is a total variation in paying the tax levy at 3% to 16% the penalty is warranted and penalty is leviable and finding of the Tribunal is in order and does not call for any interference. Hence this question is also answered against the assessee.
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