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The Deputy Commissioner of Commercial Taxes, State of Tamil Nadu Versus The Tamil Nadu Industrial Co-op. Rubberised Coir Products Ltd.

Classification - rubberised coir product - purchase of used polyurethane foam - Suppression of taxable turnover - Held that:- Agreeing with the finding of fact, rendered by the Appellate Assistant Commissioner (CT) that merely because, the latex gum was used, in the process of binding the coir fibre, the end product cannot be termed as foam rubber product and following the decision of this Court in State of Tamil Nadu v. Duroflex Coir Industries Private Ltd., [1997 (8) TMI 479 - MADRAS HIGH COUR .....

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kumar And D. Krishna Kumar, JJ. For the Petitioner : Dr. Anitha Sumath ORDER ( Order of the Court was made by S. Manikumar, J. ) Challenge in this appeal is to the order made in S.T.A.No.1061 of 2000, dated 18.07.2002, passed by the Sales Tax Appellate Tribunal, Chennai. 2. Facts leading to the present case are as follows: The respondent, Tamil Nadu Industrial Co-op. Rubberised Coir Products Ltd., Panayakkottai, is a dealer in rubberised coir products . Their business turnovers were subjected to .....

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r accounts; (c) The dealers have mingled the sales turnover under the Tamil Nadu General Sales Tax Act and Central Sales Tax Act, 1956, while rendering the monthly returns; and (d) The dealers have failed to disclose the taxable turnover of ₹ 1066/- in the returns rendered (Sales of Empty Canes, Gunny Bags and Tender forms). In view of the above defects, the Assessing Officer determined the total and taxable turnover in the following manner, I Sales of Rubberised Coir products : ₹ 53 .....

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ter hearing the parties, by order, dated 05.11.1999, he has modified, as hereunder: The rubberised coir product is liable to tax at the rate of 5% only as per Item No.24 of Part C of first schedule to the Tamil Nadu General Sales Tax, 1959, as per the clarification issued by the Commissioner of Commercial Taxes, in K.Dis.Acts.Cell.V.33102/97, dated 30.04.1997. Hence, the assessment made at 12% on the said turnover is hereby set aside and it is ordered that the said turnover of ₹ 53,82,044/ .....

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Tax Appellate Tribunal, contending inter alia that, the order of the first appellate authority is not at all correct; State contends that the respondent manufactured coir products, like mattresses, pillows, seat cusions, etc., using raw materials, such as, polyurethene from lated and other chemicals. It is contended on the side of the State that, respondent had manufactured rubberised coir bare blocks and with the above bare blocks and refines, etc., they manufactured mattresses and pillows and .....

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e rival submissions, the Tribunal, while dismissing S.T.A.No.1061 of 2000, vide order, dated 18.07.2002, at Paragraphs 7 and 8, held as follows: During argument, the learned Advocate for the respondent has filed a typed set of papers. In that, the Schedule entry part-C Item 24 and 38 were given. The clarification issued by the Commissioner and assessment order copies for 1992-93, 1993-94 and 1994-95 were also filed. The learned Advocate has also filed a copy of the Madras High Court's decisi .....

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r mattress. On the other hand, the learned State Representative has contended that the dealer manufactured coir mattresses pillows, using raw material, such as, latex and other chemicals. They manufactured rubberised coir bare blocks. The end products is not entirely cash based but they are only rubber products assessable at a high rate. 8. The Appellate Assistant Commissioner has given a finding that the Assessing Officer has viewed that rubberised coir products manufactured by the dealers as f .....

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rt C and Item 38 of Part C, we quite agree with the learned Appellate Assistant Commissioner's findings. The Commissioner of Commercial Taxes has given a clarification for rubberised coir products are assessable under Item 24 only. It is only a consideration, whether it is a rubberised product or it is bare rubber. By going through the literature and the raw materials used in the manufacture, we find that the product manufactured by the dealer is only rubber coir mattress. The decision of th .....

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on the following questions of law, (i) The Tribunal erred in dismissing the State Appeal filed since during the Assessment year 1995-96, the dealers had manufactured pillows, mattresses using rubber, chemicals, coir and form and hence, the end product is not exclusively made of rubberised coir, but a form product and hence, the assessment made is quite in order. (ii) The Tribunal failed to note that the product of the dealers were rubberised coir product, eventhough the dealer had purchased and .....

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The Tribunal as well as the first appellate authority failed to note that the case law relied upon reported in 108 STC 484 related to rubberised coir products made of coir, rubber and chemicals, but in the instant case, polyurethane foam was purchased against Form XVII and used. Therefore, the raw materials used are entirely different from the one used in the case law reported. Further, the GOP.303, dated 16.03.1981 will apply to cases made of rubber, bonding gum latex and coir only. No foam wa .....

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ly assessed the transactions besides levy of penalty. 7. Mrs.Dr.Anitha Sumath, learned Special Government Pleader (Taxes), appearing for the State raised the abovesaid grounds and sought for reversal. Going through the orders of both the Appellate Assistant Commissioner (CT), it is seen that after perusal of the rubberised coir products, like mattresses, pillows, seat cusions, etc., and at the time of hearing of the appeal, the appellate authority has found that the above goods is made, using co .....

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