TMI Blog1995 (3) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... on is the appellate order dated June 3, 1994, passed by the Assistant Commissioner of Commercial Taxes confirming two assessment orders dated December 17, 1992 under the West Bengal Sales Tax Act, 1954, passed by the Commercial Tax Officer for the periods of April 1, 1989 to April 24, 1989 and April 25, 1989 to May 10, 1989. It was held by the assessing officer that sales of television sets under the brand name "Videocon" by the applicantcompany were liable to tax under the 1954 Act, because "processing" was done to the T.V. sets after purchase of the same from M/s. Holly Hock Investments (P) Ltd. The other points which were held by the Commercial Tax Officer were that a penalty of Rs. 50,000 was imposed for non-payment of tax by the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Dutta, Raman Co. and Telangana Steel Industries. Respondents filed affidavit-in-opposition by submitting that since the word, "processing" has not been defined in the 1954 Act, it should be interpreted in the general sense, according to the plain and natural meaning of the term and according to them, any operation, even putting of a sticker of "Videocon", for the purpose of marketing and selling the T.V. sets amounts to processing. Mr. M.C. Mukhopadhyay, learned State Representative appearing for the respondents, also argued on the same lines. He relied on the decision of the Supreme Court in the case of Chowgule Co. Pvt. Ltd. [1981] 47 STC 124. In the affidavit-in-reply filed by the applicant, it has been stated that merely fix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocessing". In our opinion, the ratio of the judgment in Chowgule case [1981] 47 STC 124 (SC) is that there must be a change in the commodity concerned due to the processing. In the present case Mr. M.C. Mukhopadhyay, learned State Representative, submitted that using of the brand name of "Videocon" is a change of the commodity. We are unable to agree with him. According to us, by merely putting a sticker of the brand name of the applicant-company on the T.V. sets does not bring about a change as observed in the case of Chowgule and Co. [1981] 47 STC 124 (SC). Mr. Gopal Chakraborty, learned counsel of the applicant, rightly referred to the case of Krishna Chander Dutta reported in [1994] 93 STC 180 (SC) which was also a judgment in appeal fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame goods cannot be subjected to a second point of tax under the 1954 Act. In view of the above finding, the question of imposition of penalty does not arise at all. Similarly it is not necessary for us to say which was the correct rate of tax prevailing at the relevant period or to say whether the relief under section 4(1a) should or should not be given to the applicant. In the result, the application is allowed. The impugned appellate order dated June 3, 1994 is set aside. Respondent No. 2, Commercial Tax Officer or the appropriate officer in his place, is directed to modify the impugned assessment orders for periods from April 1, 1989 to April 24, 1989 and April 25, 1989 to May 10, 1989, in the light of this judgment, within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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