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2011 (6) TMI 721 - HC - VAT and Sales TaxWhether both the assessing officer and also the Joint Commissioner had correctly held that the automobile glasses were only fall under item 11(I)/ Part E of the First Schedule and the same will not come under entry 43(ii)/ Part D of the First Schedule and hence, the order passed by the Joint Commissioner is in accordance with law and the same has to be confirmed? Held that:- As the assessee deals with automobile accessories and they purchased only automobile glasses and sold them in the State of Tamil Nadu and as there is no dispute regarding the same, we, therefore, hold that the purchase of automobile glasses squarely falls under entry 43/Part D of the First Schedule and shall be subjected to tax at eight per cent and not at 12 per cent and the order passed by the Joint Commissioner taxing at 12 per cent under entry 11/Part E of the First Schedule is set aside and the order of the Appellate Assistant Commissioner is restored. Accordingly, the above appeal is allowed.
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