TMI Blog2011 (1) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... Special Commissioner and Commissioner of Commercial Taxes, was under section 28A, i.e., statutory power, but order is totally silent, with regard to reasons for coming to the conclusion, especially when with regard to other two items of similar nature, were held to be part of textile machinery. Consequently, the writ petition is allowed. The impugned order is set aside and the respondents are directed to treat the textile machine clearer roller cleaner, be a part of textile machinery, assessable to four per cent tax - W.P. No. 17495 of 2008, M.P. No. 1 of 2008 - - - Dated:- 31-1-2011 - VINOD K. SHARMA, J. For the Appellant : K.Venkataraman, Senior Counsel for M/s. Lakshmi Sriram For the Respondents : J. Ganesh, Government Advocate (Taxes), VINOD K. SHARMA J.- The petitioner has invoked the writ jurisdiction of this court, with the prayer for issuance of a writ in the nature of certiorari, for quashing the order dated May 22, 2008, passed by the learned Special Commissioner and Commissioner of Commercial Taxes, Chepauk, Chennai, in exercise of power conferred under section 28-A of the Tamil Nadu General Sales Tax Act, 1959. The impugned order reads as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce on clarification dated November 8, 2002, issued under section 28-A, with regard to yarn bundling press and yard bundle balling press, which reads as under: Clarification No. 281/2002 D. Dis. Acts Cell.II/70818/2002, Date: 8.11.2002 Textile machinery such as yarn bundling press and yard bundle balling press: Yarn bundling press and yard bundle balling press are taxable at 4 per cent under entry No. 63 in Part B of the First Schedule to the TNGST Act, 1959. and clarification dated June 4, 2004 with regard to overhead travelling equipment and parts and accessories, order dated June 4, 2004, issued under section 28-A is as under: COMMERCIAL TAXES DEPARTMENT From To Thiru Abul Hassan, I.A.S., Tvl. Elgi Electric and Commissioner of Commercial Industries Ltd. Taxes, Ezhilagam, Chepauk 737-D, Green Fields, Chennai-600 005. Puliyakulam Road, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STC 83 (AP) support the contention that the goods are accessories of textile machinery. (3) 41C is a general provision whereas entry 81 is a specific provision. (4) Reliance placed on the Andhra Pradesh Sales Tax Appellate Tribunal in relation to certain electrical goods. 4. We may straightly point out that the last two reasons given by the Appellate Assistant Commissioner are totally unwarranted and only shows his over-enthusiasm. But the first two reasons are sound and could be countenanced. The assessee filed an appeal to the Appellate Tribunal (STAT). The State filed an enhancement petition so far as the turnover of ₹ 26,96,576. The Sales Tax Appellate Tribunal took into consideration that the goods manufactured by the assessee cannot function independently and they can be used only in the textile industry. They upheld the order of the Appellate Assistant Commissioner. Hence, this revision by the State. The relevant entries may be first noticed. Entry 41C of the First Schedule is as follows: 'Electronic systems, instruments, apparatus, appliance (other than those specified elsewhere in this Schedule), but including electronic cash registering, indexing, ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. The learned Government Advocate (Taxes), on the other hand, raised objection qua the maintainability of the writ petition, by contending that only notice of assessment has been issued to the petitioner, therefore, writ is premature, as it will be open to the petitioner, to raise all the pleas before the assessing authority. 7. The contention of the learned Government Advocate on the merit is that, as the item, textile machine clearer roller cleaner , is not part and parcel of textile machinery being detachable, therefore, it is to be classified, as the one falling under general item. Thus, no ground exists to interfere with the impugned order. 8. On consideration, I find force in the contention raised by the learned counsel for the petitioner. Section 28A of the Tamil Nadu General Sales Tax Act, 1959 reads as under: 28A. Power to issue clarification by Commissioner of Commercial Taxes.-(1) The Commissioner of Commercial Taxes on an application by a registered dealer, may clarify any point concerning the rate of tax under the Act. Such clarification shall be applicable to the goods specified in the application: Provided that no such application shall be entertaine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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