STATE OF TAMIL NADU Vs. S VAIDYANATHAN

JUDGEMENT

(1.) THE assessee in the first two cases T.C. Nos. 243 and 442 of 1971 is a dealer in electrical goods. THE two tax cases relate to the assessment years 1967-68, and 1968-69 out raise a common question as to whether the globes or lamp-shades sold by them are taxable at single-point under entry 41 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 or it is an item of multiply taxation. In the other case, T.C. No. 77 of 1973, the tin protectors covering the street lights is the article in question and there again the question for consideration is whether it is liable for single-point tax. THE assessee in this case is different from that in the other two cases. In all these cases, the Tribunal purporting to follow its earlier decision in T.A. No. 3 of 1967 and T.A. No. 318 of 1966 wherein it had been held that cycle seat covers are not accessories held that these globes or lamp-shades and the tin protectors of street lights are not electrical goods or accessories within the meaning of entry 41 and, therefore, could be taxes only at the rate applicable for multi-point tax. It is questioning this view that the Revenue had filed these three tax cases.

(2.) IT may be mentioned that the decision of the Tribunal in T.A. No. 3 of 1967 and T.A. No. 318 of 1966 which related to the cycle seat covers and which was relied on by the Tribunal, had been reversed by this court and this court had held that the cycle seat covers are accessories to cycles. But, that does not conclude the point that arises in these cases.