9911796707
TMI Blog2009 (6) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of tax. The learned assessing officer, at the time of check of accounts, noticed that the items purchased by the assessee were not used in the manufacture or production of new commodity falling under the First Schedule but only used the goods in execution of works contract as per the conditions of section 3(3) read with rule 22 of the Tamil Nadu General Sales Tax Rules, 1959 and as per the assessing officer, the goods purchased on the issue of form XVII should have been used in manufacture or production of a new commodity falling under the First Schedule of the Tamil Nadu General Sales Tax Act, 1959 for sale within the State of Tamil Nadu. Having come to the conclusion that there was no production or manufacture involved with the purc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner to make use of form XVII in the works contract? (ii) Whether the Appellate Tribunal was correct in not considering the correct provision exists during the year 1990-91, even though the same was raised in the grounds and also argued at the time of hearing?" The appellant before us brought to the notice of the relevant provision as it then was available, viz., section 3(3)(iii), which is extracted hereunder: "3. (3) Notwithstanding anything contained in sub-section (1) or sub-section (2), the tax payable by a dealer in respect of sale of any goods, other than consumables, to another for use by the latter, in the manufacture inside the State (for sale by him of any goods mentioned in the First Schedule, other than those falling under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yable would be only at the concessional rates. The learned counsel appearing for the appellant also brought to the notice of this court that this provision was available during the period between April 1, 1990 and September 4, 1991; the expression under section 3(3) (by Act 29 of 1990) was stated as above. Therefore, the subclause (iii) was in force till September 4, 1991. Admittedly, the assessment year in question is 1991 pertaining to the period from April 1, 1990 to March 31, 1991, viz., during the relevant assessment period, the sub-clause (iii) was very much available under the Act, under which the assessee, under law, is entitled to claim concession and the same was rightly claimed by the assessee. Unfortunately, they have not relie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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