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2013 (7) TMI 397 - MADRAS HIGH COURTRate of tax - Assessee is a manufacturer and dealer in medical electronic items - Tribunal levied tax at rate of 5% - Held that:- There is specific entry in TNGST Act, 1959, to deal with medical instruments and appliances, which makes no reference to it being electrical or electronic - Thus irrespective of whether the parts or the heart of the instrument is electronic, the instrument of the petitioner is that of the medical instrument and the appliances, the Assessing Officer rightly brought the item under Entry 20, Part C of the First Schedule, assessable at 5%. It is settled law that when there is a special entry to deal with the item in question, one has to give preference to the same over the general entry. Entry 50, Part B of the First Schedule being the general entry, Entry 20, Part C of the First Schedule being one to deal with the instruments and appliances in medical, surgical, dental or veterinary science, we have no hesitation in confirming the order of the Sales Tax Appellate Tribunal that the assessee's product attract 5% tax as it comes under Entry 20, Part C of the First Schedule - Decided against assessee.
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