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2012 (11) TMI 1042 - HC - VAT and Sales TaxVeena, tamboora, shruthi box and tabala - whether the above instruments are Indian musical instruments and not electronic instruments? - Held that:- Veena and Tamboora have the shape and appearance of traditional Veena and Tamboora but in size they differ besides having electronic gadgets like speaker, amplifier and a mike for the sound quality and efficiency. It is the unanimous opinion of the popular and renowned musicians who assisted the Court say that the skills for playing said instruments manufactured by the assesse is totally similar to the skills required for playing the traditional Veena and Tamboora. Merely because the said instruments are fitted with mike, amplifier and speaker, they do not lose the character of Indian musical instruments. Therefore, the said two instruments definitely come within the purview of Article 15(1) and accordingly, they have to be taxed. With regard to Shruthi box and Tabala,although they do not bear the appearance and shape of Tabala and traditional Shruthi box but they play the music of traditional Tabala and Shruthi box.It is said that Shruthi box and Tabala manufactured by the assessee are very much necessary for the beginners who practice in music. In fact these instruments would play a tune for the practicing vocalist. Therefore, in order to propagate the object of Entry 15(i) of the Second Schedule of the Karnataka Sales Tax Act, 1957, to promote Indian music and Indian musical instruments, it is just and necessary to hold that all the instruments come under the definition within the purview of Entry 15(i) and should be taxed. Accordingly, the revision is dismissed.
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