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2011 (3) TMI 1515 - HC - VAT and Sales TaxWhether the disc sold by the assessee would qualify as electronic item for the purpose of attracting the notifications granting concessional levy? Held that:- On going through the various entries in the Act, we are satisfied that the disc sold by the assessee does not fit either under entry 9 as contended by the Revenue or under entry 41C as had been contended by the appellant. In the circumstances, when a particular item in question is enumerated, viz., the device does not fit in with the entries of the First Schedule, the entry under which it can be taxed is under section 3(1) of the Act to attract multi-point levy, which was available at the relevant point of time, i.e., during the assessment years in question. Going by the said aspect, we have no hesitation in setting aside the order of the revisional authority and at the same time, we hold that the item in question is assessable only under multi-point levy and not under entry 9 of the First Schedule or under entry 41C of the Tamil Nadu General Sales Tax Act
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