TMI Blog2014 (2) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- Admittedly, Entry V of the First Schedule covers many items, one of which is the television set - Thus, when the Notification granting the reduced rate of tax from 15% to 10% was made in exercise of the powers under Section 17 of the Tamilnadu General Sales Tax Act, 1959, the Government though it fit to restrict the same to the sale of television sets alone. Thus, when the Notification does not cover the accessories specifically, going by the decisions of the Apex Court as what accessory would mean, we do not think that the assessee could justify its claim for reduced rate of tax as considered in the Notification to cover the case of sale of accessories too - having regard to the specific reference in the Notification restric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and delivery charges? 3. Whether, on the facts and in the circumstances of the case and in law, the Tribunal ought to have accepted the contentions raised at the time of hearing that during the relevant year, television sets could not be sold across the counter, since the television sets will work only with a help of an antenna which requires to be installed at the top of the residence of the buyer and hence ought to have held that the petitioners are entitled to deduction under Rule 6(c) of the TNGST Rules." 2. The petitioner is a dealer in television sets. During the assessment year 1981-1982, television sets were assessable under Entry 5 of the First Schedule at 15 %. Under a Notification in G.O.P.No.306(c), dated 5.10.1976, the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed rate of tax. 5. A reading of the judgment of this Court in the case of Spheroidel Castings LTd Vs. The State of Tamilnadu (1977 Volume 40 STC 596) shows that it relates to a Notification granting exemption in respect of the tax payable by a dealer on the sales of agricultural implements. The assessee therein claimed exemption on the castings, which are used as parts of mould board plough, as agricultural implements. This Court accepted the stand of the assessee and pointed out that the wording implements means tools or instruments and parts of tools and parts of instruments would also be implements. Thus, an implement cannot be taken as meaning only the whole piece. This Court further referred to the clarification from the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from 15% to 10% was made in exercise of the powers under Section 17 of the Tamilnadu General Sales Tax Act, 1959, the Government though it fit to restrict the same to the sale of television sets alone. Thus, when the Notification does not cover the accessories specifically, going by the decisions of the Apex Court as what accessory would mean, we do not think that the assessee could justify its claim for reduced rate of tax as considered in the Notification to cover the case of sale of accessories too. 8. In the case of Mehra Bros. Vs. Joint Commercial Tax Officer, Madras (1991 Volume 80 STC 233), the Apex Court pointed that an accessory is an item which aids in the performance of the main item. 9. In the light of the pronouncement of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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