BELLAD AUTOMOBILE ENGINEERS Vs. K A T

JUDGEMENT

(1.) THIS revision is filed assailing the order of the Tribunal dismissing the appeal and confirming the assessment made by the assessing authority. The facts of the case are that the appellant is a dealer in automobiles carrying on business in selling two wheelers. The assessing authority during the final assessment for the period April 1, 1991 to March 31, 1992 held that the petitioner is liable to pay sales tax at the rate of 8 per cent on the two wheelers.

(2.) LEARNED counsel for the petitioner contended that he is not liable to pay tax at the rate of 8 per cent and he is liable to pay only at the rate of 4 per cent as per the notification issued by the government dated March 27, 1991. The assessing authority came to the conclusion that the notification dated March 27, 1991 applies only to the two wheelers which are sold from the canteen stores and not to the two wheelers sold in the open market. Assailing the said order the present petition is filed.

(3.) THE learned Government Advocate contended that the notification issued by the Government deleted the specified goods mentioned in the notification under entry 34 of the Fifth Schedule making them liable for the tax and that tax is fixed at 4 per cent in the same notification. Therefore 4 per cent tax is applicable to the two wheelers sold from the canteen stores and not for two wheelers sold in the open market.