TMI Blog2009 (3) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... s marketed by the assessee. The assessee's claim is that the item is an electronic system taxable at the rate of eight per cent under item 55 of the First Schedule to the Kerala General Sales Tax Act, 1963 (for short, the KGST Act ) or at least under the residuary entry of the First Schedule, i.e., item No. 177 where the rate of tax is the same. On the other hand, the assessing officer comple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m is admittedly a projector and it is specifically covered by entry 32 along with the other items like cinematographic equipments, cameras, etc. Even electronic projectors and cameras, etc., are also therefore covered by entry 32 as those items are specifically covered by the said entry. Counsel for the petitioner relied on entry 1.17 of Schedule VI of Notification S.R.O. No. 1728 of 1993 to, subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansfer. Here, we notice that the Tribunal has only remanded the matter to the assessing officer for reconsideration with reference to the stock register. We do not find any question of law arising on this issue and consequently, decline to consider this question. The third question raised is against the disallowance of exemption claimed on price variation. The petitioner was engaged in marketin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt credit of tax paid, we notice that the Tribunal has not considered the claim. We think, there is no need for the Tribunal to consider the question because the petitioner can always produce proof of payment for the officer to verify the payment and give credit for the actual payment of tax in the assessment order. We direct the officer to grant credit for the entire amount of tax payment afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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