Classification of goods (OR) – Entry No. 16 of Part C of First Schedule, read with Entry No. 18(ii) of Part E of First Schedule, of the Tamil Nadu General Sales Tax Act, 1959 – Assessment year 2000-01 – Rhodamines, Autamine Victoria Blue, Pigment Powder, Methylene Violet, Oil Blue, Oil Green and Cro Scarlet .
Assessee, a dealer in dyes and chemicals, purchased Rhodamines, Autamine Victoria Blue, Pigment Powder, Methylene Violet, Oil Blue, Oil Green and Cro Scarlet from outside State during year 2000-01 and sold locally charging tax at 8 per cent – Assessing Officer held that commodities in question were colours and pigments falling under Entry No. 18(ii) of Part E of First Schedule of Tamil Nadu General Sales Tax Act and taxable at rate of 16 per cent – Whether commodities in question were only dyes and chemicals coming under Entry No. 16 of Part C of First Schedule of Tamil Nadu General Sales Tax Act and taxable at rate of 8 per cent – Held, yes
Citation- [2018] 94 taxmann.com 440 (Madras)