TMI Blog2009 (3) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... l as well as by the High Court in the impugned judgment. We express no opinion on the merits of the case. - Civil Appeal Nos. 1591, 1592 of 2009 - - - Dated:- 5-3-2009 - KAPADIA S.H. AND DATTU H.L. JJ. A.K. Ganguli, Senior Advocate (Nikhil Nayyar, T.V.S. Raghavendra Sreyas and Ambuj Agrawal, Advocates, with him) for the petitioner. T.L.V. Iyer, Senior Advocate (R. Nedumaran and P. Soma Sundaram, Advocates, with him) for the respondents. -------------------------------------------------- ORDER Leave granted. The appellant had a factory at Dharuhera, Haryana, wherein it was manufacturing, inter alia, televisions, audio systems, walkman pocket-size radio cassette player, which apart from being sold locally, were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt became part of the landmass of India. The appellant also alleged that identical goods manufactured by multinational corporations like LG, Samsung, etc., were also subjected to levy of 12 per cent only, since the said multinationals (who were competitors of the appellant) produced those goods in India. The Tribunal dismissed the original petitions against which writ petitions were filed by the appellant which were also dismissed by the High Court by the impugned judgment, hence these civil appeals. As repeatedly observed by this court, in tax matters, each word in the entry requires a factual foundation to be established. In the present case, therefore, we need to look at the subject entries. We quote hereinbelow Part D of the First S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, it was urged that once the importation stands completed, then the goods lose their character of imported goods and, consequently, there would be no difference between the locally manufactured goods and imported goods (see page 54 of the SLP paper book). One more contention raised by the assessee in its original petition before the Tribunal was: "It is submitted that similar goods manufactured in India and sold by other dealers like Samsung, LG, etc., in Tamil Nadu are being taxed at 12 per cent after March 27, 2002. However, the petitioners (assessee) herein alone are now required to pay tax at 20 per cent. Presently, the Act imposes a higher rate of 20 per cent on sales whereas other similar goods suffer sales tax at 12 per ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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