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2014 (5) TMI 369 - MADRAS HIGH COURT‘Electronic gas lighter’ - Whether Tribunal was right in relying on the Dictionary meaning, when the same item is treated by the Gujarat Act as an item falling under electronic goods – Rate of Tax - Tax Exemption - Classification - ‘Electronic gas lighter’ - Held that:- As seen from the orders passed by the Assessing Authority, the Assistant Appellate Commissioner and Tribunal, though from the beginning it is the case of the assessee that it is an electronic good and also vehemently contended that it falls under Entry 41(c) of the First Schedule and not under Entry 123 of the First Schedule and also disputed levy of tax at 8%, all the three authorities have given their own consideration by consistently holding that the assessee has not maintained its records either through purchase or sale of the above said goods - Therefore, in the absence of such materials and in view of the the elaborate consideration of the Tribunal based on the circulars issued by the Special Commissioner and CCT and extracting the dictionary meaning thereby satisfying themselves for rejecting the claim of the assessee, no purpose will be served in remanding the matter back - This Court is satisfied that the authorities have not committed any illegality or mistaken definition of the meaning of the term, 'electronic good', while holding that electronic gas lighter is not an electronic good operated through electricity or devices like sensor, but it is operated manually, as per the circular issued by the Special Commissioner and Commissioner of Commercial Taxes – Thus, Revision is dismissed – Decided against assessee.
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