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TMI Blog2010 (1) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant, gas lighters, kitchen knives and kitchenwares. They reported a total taxable turnover of Rs. 29,37,542 in their monthly return for the year 1994-1995 under the Tamil Nadu General Sales Tax Act, 1959. They also reported a total taxable turnover of Rs. 89,43,899 in their monthly return for the year 1997-98 under the TNGST Act. The assessment for the assessment year 1994-95 was considered and the petitioner was made liable to pay the tax at the rate of 16 per cent. Since the amendment was made to item No. 18 of the First Schedule with effect from September 17, 1996, 20 per cent. tax was levied for the assessment year 1997-98. The assessment orders were questioned by the petitioner on the ground that as the goods being electronic goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e First Schedule to the TNGST Act, 1959, which reads as under: "36. Pressure cookers, pressure stoves, gas stoves, gas ovens and parts and accessories of all such goods other than those specified elsewhere in this Schedule." He would also submit that even before the said provision, i.e., prior to July 17, 1996, the very same entries were carried on from March 12, 1993. As could be seen from entry 4 of Part D of the First Schedule, the above entries relating to the assessment years have been clarified by the Commissioner on July 7, 1999. The word "accessories" was clarified to be known as "gas stove spares such as burners, ignitor, cock, spill tray". As the ignitor is one of commodity covered under entry 36, Part C of the First Schedule, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee himself. This position of law was laid down by a Division Bench of this court in which one of us is a party, in the judgment reported in [2008] 18 VST 111 (Mad) (Santhosh Maize & Industries Limited v. State of Tamil Nadu). Hence placing reliance on the said circular by the Revenue is not acceptable. This takes us to the other question as to whether the clarification issued after the amendment, viz., July 7, 1997 can be of any benefit to the assessee. As this question has not been considered by the authorities below, apart from the question as to which of the entry would be applicable to the case on hand as contended by the learned counsel for the assessee was also not considered, we set aside the order on that ground and remit the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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