2002 (8) TMI 817

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..... T.R.C. is filed against the order of the Sales Tax Appellate Tribunal, Thiruvananthapuram, in T.A. No. 580 of 1997. The revision relates to the assessment year 1988-89. The assessee is a dealer in electrical goods, marble tiles, etc. Controversy in this revision relates to the rate of tax on sales turnover of marble tiles. The assessing authority taxed the said commodity at the point with first s .....

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..... below. It is a kind of P.V.C. flooring and is flexible in nature. As per the technical data furnished in the literature produced before us, the composition has been shown as 'vinyl composition'. We have compared the above product with glazed tiles. It does not have a glossy finish as that of glazed tiles. In our opinion, it cannot be classified along with the other items mentioned in entry No. 8 .....

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..... rt held that the entry that was relevant was entry 105, which relates to glazed tiles during the assessment year which was in question in that case. This Court held as follows: "The entry specifically includes glazed tiles. It is not the general category of ceramic tiles. Therefore, assessee is perfectly justified in contending that unglazed ceramic tiles will not come within the entry". The produ .....

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