TMI Blog2009 (2) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... it might be regarded as an electrical appliance which indeed is not the situation. Therefore, we are of the view that the first question of law deserves to be answered in favour of the dealer and against the Revenue. As far as second question is concerned, it is also bound to be answered in favour of the dealer and against the Revenue because mono-block pumps are entirely different as has been conceded by the learned counsel for the parties. The third question regarding payment of interest would not arise once the first question has been answered in favour of the dealer because if the dealer is not liable to pay any tax at the first stage of sale under section 18 of the Act read with entry 16 then the question of payment of interest under section 25(5) of the Act would not arise. - 43,44,45 of 1997 - - - Dated:- 25-2-2009 - KUMAR M.M. AND BHALLA H.S. , JJ. The judgment of the court was delivered by M.M. KUMAR The instant reference under section 42 of the Haryana General Sales Tax Act, 1973 (for brevity, the Act ) has arisen out of common order dated July 14, 1994 (annexure F ) passed by the Sales Tax Tribunal, Haryana (for brevity, the Tribunal ) in S.T.A. Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act as it is an item covered under entry 16 of the notification dated March 18, 1988 read with notification dated December 30, 1987. The assessing authority further held that the petitioner-company being first dealer in Haryana was liable to pay tax on the sale of cooler pumps and charged tax. The assessing authority also saddled the petitioner-company with interest under section 25(5) of the Act on the ground that it did not pay tax along with returns on the sale of such cooler pumps. Copies of the assessment orders for all the three years dated October 30, 1992, March 10, 1993 and September 30, 1993 have been placed on record as annexures D/1 to D/3, respectively. The first appellate authority confirmed the view taken by the assessing authority in its orders dated November 19, 1993 and January 14, 1994 (annexures E/1 to E/3). The second appeals preferred by the petitionercompany dealer were also dismissed by the Tribunal vide its common order dated July 14, 1994 (annexure F ) upholding the orders of the lower authorities. Dissatisfied with the view taken by the revenue authorities as well as the Tribunal, the dealer filed an application under section 42 of the Act s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t electrical appliance like desert cooler does not include cooler pump. He has also submitted that cooler pump on its own does not have any utility and it acquires its utility and starts functioning along with all other items attached with the air-cooler/desert cooler. Thus, he claims that air-cooler/desert cooler is an electric appliance but cooler pump is not an electric appliance. Ms. Ritu Bahri, learned Deputy Advocate-General, Haryana, has opposed the submissions made by the learned counsel for the dealer and has argued that cooler pump is an independent item and it is not possible to conclude that it cannot be used anywhere else except the air-cooler/ desert cooler. She has further submitted that the levy would not be attracted by mere use or non-use of the cooler pump because cooler pump is not required to be used for spreading water on all the four walls of the air-cooler/desert cooler during sultry and humid season in summer. She has, thus, maintained that the orders passed by the revenue authorities as well as that of the Tribunal deserve to be upheld. After hearing learned counsel for the parties and perusing the paper book with their able assistance we find that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctric Co. v. Commissioner of Sales Tax [1971] 27 STC 367, and also on various definitions of expression electrical appliances and appliances . The view of the Division Bench is discernible from the following para, which reads thus (at page 396 of 102 STC): Chokes, phatties and starters do not serve any purpose by themselves and are meant to an end and not the end itself. These items do not by themselves produce light whereas fluorescent tubes with the help of these items can produce light. Fluorescent tube, therefore, would be electrical appliance when sold along with these component parts. Chokes, phatties and starters are the accessories/component parts of electrical appliances. Electrical appliances are chargeable to tax at the rate of 10 per cent under entry 18 of Schedule 'A' of the Act and not the component parts/accessories to the electrical appliance. If the component parts/accessories are sold as a composite part of the electrical appliance then it can be termed as an electrical appliance and chargeable to tax as a whole but if the component parts/ accessories are sold separately, they cannot be termed as electrical appliances so as to fall within entry 18 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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