TMI Blog1976 (9) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... er s. 36(1) of the Tamil Nadu General Sales Tax Act, 1959, in his Appeal. Nos. 23/76 and 392/75 both dated 28th February, 1976, relating to the assessment years 1973-74 and 1974-75. Since the question involved in both the appeals are identical, they are disposed of by a common order. 2. The assessee is a dealer in rice huller, and flour mill mechineries. For 1973-74, the assessment was made orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 99,987.28 and determined the total and taxable turnover of the appellant at Rs. 15,04,005.07 and Rs. 10,09,764.80 respectively. The assessee then filed appeals to the Appellate Assistant Commissioner (Commercial Taxes) - I, Madras and the appeals were dismissed. Hence the present appeals. 3. The grounds in both the appeals are identical and are to the following effect:- Only rubber beltin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Central Excise and Salt Act, 1944 are exempt from tax by s. 8 of the Tamil Nadu General Sales Tax Act, 1959. s. 8 of the Act provides that subject to such restrictions and conditions as may be prescribed, a dealer who deals in the goods specified in the Third Schedule shall not be liable to pass any tax under this Act in respect of such goods. The assessee has produced the test certificate g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1967 for hair belting has been granted. Thus, it is clear that both cotton beltings and hair beltings are exempted from the levy of sales tax. In s. 14(Ii)(a) of the Central Sales Tax Act, 1956, cotton fabrics as defined in Item 19 of the First Schedule to the Central Excise and Salt Act has been notified as one of the goods of special importance in Inter-State trade. In the above circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and cotton belting are not rubber products and they have not been sought to be assessed under Item 126 of the First Schedule. The Appellate Assistant Commissioner has proceeded to justify the levy of sales tax on these items treating them as goods falling under Item 81 of the First Schedule. In our opinion, the view of the lower authorities is not correct and both items are exempted from sales t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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