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2014 (2) TMI 628 - HC - VAT and Sales TaxReduction in rate of tax - Under a Notification in G.O.P.No.306(c), dated 5.10.1976, the government reduced the rate of tax to 10% as against 15% leviable on the sale of television sets - Whether, on the facts and in the circumstances of the case and in law, the Tribunal ought to have held that the petitioners are entitled to deduction under Rule 6(c) of the Tamil Nadu General Sales Tax Rules in respect of freight and delivery charges since the charges were charged for and collected separately in the invoices without including in the price of the goods sold - Held that:- Admittedly, Entry V of the First Schedule covers many items, one of which is the television set - Thus, when the Notification granting the reduced rate of tax from 15% to 10% was made in exercise of the powers under Section 17 of the Tamilnadu General Sales Tax Act, 1959, the Government though it fit to restrict the same to the sale of television sets alone. Thus, when the Notification does not cover the accessories specifically, going by the decisions of the Apex Court as what accessory would mean, we do not think that the assessee could justify its claim for reduced rate of tax as considered in the Notification to cover the case of sale of accessories too - having regard to the specific reference in the Notification restricting the reduced rate of tax to sale of television sets alone, we do not find any reason to interfere with the order of the Tribunal - Following decision of Mehra Bros. Vs. Joint Commercial Tax Officer, Madras [1990 (11) TMI 144 - SUPREME COURT OF INDIA] - Decided against assessee.
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