9911796707
TMI Blog2011 (10) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... d held for assessment year 1996-97 that the rate of sales tax applicable on the sale of aluminum conductors manufactured by the respondent-assessee, M/s. Amit Conductors, Gulabpura, was correctly applied at 10 per cent under the residuary entry No. 81 of Notification SO No. 1037 dated March 15, 1996; and the learned assessing authority was not justified in invoking rectification powers under section 37 of the RST Act, to impose difference tax of two per cent by holding that such aluminum conductors (wires) would be taxable at 12 per cent for the relevant period under entry No. 81 of the aforesaid notification dated March 15, 1996. The entry No. 81 of the said notification is reproduced hereinbelow for ready reference: "81(a) All kind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch decision of this court in the case of Jaipur Metal & Electricals Ltd. [1981] 48 STC 66 (Raj) has not even laid down that the aluminum conductors along with copper category wires/conductors were electrical goods of type contained in entry 81 in the notification dated March 15, 1996 applicable to the present assessment year 1996-97. On the other hand, entry No. 29 dealt with by the Division Bench of this court reads as under, which was held applicable for applying the rate of tax on five per cent as against the 10 per cent imposed by the assessing authority treating such conductors as electrical goods. "29. All plants and equipments and their accessories (including service meters) required for generation, transmission or distributi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment order. Even if by a remotest argument such wires/aluminum conductors could be said to be electrical goods, such a position is not apparent and clearly discernible from the said entry 81 and it may require great amount of reason, logic, leading of evidence, etc. Such process of reasoning and debate is ruled out by the words "mistake apparent on the face of record", employed in section 37 of the Act dealing with powers of assessing authority to rectify the apparent mistake in the original assessment order. This court is further of the opinion that the assessing authority while invoking its power under section 37 of the Act appears to have been misled, upon a misreading of judgment of the Division Bench of this court in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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