STATE OF TAMIL NADU Vs. ASMACO

JUDGEMENT

(1.) THE department is the petitioner herein. THE assessee sold PVC sheets and submitted their return disclosing with sale turnover of Rs. 1,83,252. THE assessing officer levied tax at 8 per cent on the sale turnover of PVC sheets on the ground that PVC sheets fall under entry 145 of the First Schedule to the Act. On appeal, the Appellate Assistant Commissioner confirmed the order passed by the assessing officer. Aggrieved the assessee filed the second appeal before the Appellate Tribunal. THE Appellate Tribunal held that the PVC sheets are not coming under the purview of entry No. 145 of the First Schedule to the Act. Accordingly, the Tribunal held that the sale turnover of PVC sheets is liable to tax at 4 per cent multi-point. It is against this order of the Tribunal the department is in revision before this Court.

(2.) THE learned Additional Government Pleader (Taxes) submitted that the PVC sheets are same as plastic articles as enumerated under entry 145 of the First Schedule to the Act. Hence it was submitted that the Appellate Tribunal was not correct in holding that PVC sheets are different from plastic articles and levied the tax at 4 per cent multi-point. We have also heard the learned counsel appearing for the assessee, who supported the order passed by the Tribunal.