Madras High Court
British Physical Laboratories India ... vs Deputy Commercial Tax Officer (Main), ... on 30 January, 1989
JUDGMENT Nainar Sundaram, J.
1. The learned single Judge dismissed two writ petitions, out of which these two writ appeals arise, pointing out that the appellant should exhaust other statutory remedies before coming to this Court under article 226 of the Constitution of India. By the orders impugned in the writ petitions, there was a revision by the assessing authority of the earlier order, whereunder electro cardiograph (ECG) was brought under entry 41-A of the First Schedule to the Tamil Nadu General Sales Tax Act (1 of 1959). By the revised order, it was brought under entry 41-C "electronic systems ..............".
2. We have today, while disposing of T.C. No. 948 of 1987 (State of Tamil Nadu v. B.P.L. India Ltd. [1990] 76 STC 199), taking note of the ratio of the highest court in the land, in Nat Steel Equipment Pvt. Ltd. v. Collector of Central Excise , held that the said item could only fall under entry 41-A. This ruling must govern the present cases also. Having expressed our view, on the point involved, we do not think it fair and proper to throw out the writ petitions filed by the appellant, on the ground of existence of other statutory remedies. Accordingly, these writ appeals are allowed, the common order of the learned single Judge, dismissing the writ petition, is set aside and the writ petitions will stand allowed. As a consequence the earlier order of the assessing authority, treating the item as falling under entry 41-A alone will survive and stand. We make no order as to costs in both the writ appeals.
3. Writ appeals allowed.