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2014 (4) TMI 880 - HC - VAT and Sales TaxRate of Tax - Imported "electronic equipments’ – Classification - The "electronic equipment’s imported by Assessee, whether come within the term "machinery" referred to in the schedule of U.P. Tax on Entry of Goods into Local Areas Act, 2007, which has come into force w.e.f. 01.11.1999 – "machinery" – Item 2 of schedule of Act, 2007 - Held that:- In totality the instruments referred to above imported by assessee constitute and satisfy the term "machinery" and its parts (including spare parts) and, therefore, the view taken by authorities below cannot be said to be erroneous – Relying upon Commissioner of Income Tax, Madras Vs. Mir Mohammad Ali, [1964 (4) TMI 12 - SUPREME Court] – SC held that a diesel engine itself is a machinery. The mere fact that such a device is considered to be an "electronic equipment" would not make any difference for the reason that the term "electronic" means that it is operated by flow of electrons - In common parlance the term "electronic" is applied to a system or appliance which is operated by a flow of electron - In McGraw-Hill, Dictionary of Scientific and Technical Terms (Second edition), the term "electronic" has been defined as pertaining to electron devices or to circuits or systems utilizing electron devices, including electron tubes, magnetic amplifiers, transistors, and other devices that do the work of electron tubes - This Court considered the items in question which have been imported by assessee, hence has no hesitation or doubt in holding that these items form "machinery" used for the purpose of transmission of voice from one place to another and this process is called telecommunication – Therefore, items imported by assessee are taxable, since covered by Item 2 of the schedule of Act, 2007 - The order of Tribunal is confirmed - The revision being devoid of merit, is dismissed – Decided against assessee.
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