STATE OF TAMIL NADU Vs. METRAL ELECTRICAL GLOBES

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 related to the asst. yrs. 1967-68 but 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 ST Act, 1959 or it is an item of multiple 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 whether it is liable for single-point taxation under entry 41 or multi-point tax. THE assessee in this case is different from that in the other two cases. It all these case, 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 into electrical goods or accessories within the meaning entry 41 and, therefore, could be taxed 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 by mentioned that the decision of Tribunal is T.A. No. 3 of 1967 and T.A. No. 318 of 1966 which related to the cycle seat covers and which was relied only 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.