TMI Blog2000 (8) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... /spare parts of rolling shutters to tax at 6 per cent instead of 4 per cent; (2) restriction of labour charges on the fabrication and fixing of rolling shutters, which is treated as works contract, to Rs. 1,11,116 only by applying the percentage of deduction towards labour charges to 30 per cent. 2.. As regards the first item, the first appellate authority as well as the Tribunal took the view t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . That turnover has been exempted by the assessing authority itself. What has been subjected to tax is the first sales of parts and spare parts of rolling shutters, as seen from the assessment order. If in fact the petitioner had purchased rolled steel sections such as angles, joints and channels, the petitioner would have claimed exemption on the turnover of Rs. 3,61,895. The question of disputin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal in T.A. No. 746 of 1989 was rendered by a single Member (Chairman). Nothing precludes the two-Member Bench of the Tribunal to take a different view. That apart, the details of the parts and spare parts are not available in the instant case whereas in T.A. No. 746 of 1989, the Tribunal proceeded on the basis that they are all steel structurals within the meaning of entry 2(v) of the Third Sche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 21 is, in our view wholly untenable. 4.. As regards the next question, both the appellate authorities including the Tribunal held that no break-up of labour charges has been furnished and the component of labour charge for each item of work was not evident from the accounts. Hence, the deduction of 30 per cent as prescribed by rule 6(2)(iv) of the A.P. General Sales Tax Rules, 1957 was right ..... X X X X Extracts X X X X X X X X Extracts X X X X
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