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TMI Blog1976 (4) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... st sales liable to tax at the rate stipulated against this relevant entry. He accordingly revised the assessment under s. 16 on 11th June, 1974 after due notice. The initial appeal under s. 31 ended in dismissal. Aggrieved of this decision the appellants have taken recourse to this instant appeal before us. 3. The learned counsel outlined the basic inherent articles involved in the revision of assessment under contest before us and elaborated his approaches to indicate that they are basically different from the items mentioned in Item 8 of the I Sch. Microscope was utilised for securing a closer view of small objects through magnifying lenses. In fact binoculars and telescopes are used to view distant objects, while microscope is used to examine articles at close proximity by magnifying the smallest molucule. He also draw support by the application of the concept of common and commercial parlance. There was an incidental argument questioning the jurisdiction for the revision of assessment perfected by the AO. 4. The learned State Representative detailed the view-points of the lower authorities. He also presented extract from Encyclopaedias, Dictionaries and standard specification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ' (114) as available in the catalogue of Electofones is extracted below :-- "Reading Telescope : ELFO Model UV 114 designed for general laboratory work. The Telescope in mounted on I" diameter steel pillar 18" long fitted on heavy metal base with levelling screws. An adjustable ring is provided to stop the carriage from falling down abruptly." 9. The description of the binocular microscope involved in the third sale for Rs. 2,950 is extracted below from the concerned catalogue :-- "This is a revolutionary quality Research Binocular Microscope magnificently designed to meet the higher criteria of performance, reliability and adaptability in research with precisely engineered mechanical features meticulosuly matched with suitable superior optics. It is particularly suitable for prolonged microscopic examination in research requiring maximum degree of magnification, perfect illumination and operational ease." 10. The description of the Entry 8 in the I Sch. is as under :-- "8. Binoculars, telescopes and Opera glasses At the point of first sale tn the State. The Revenue obviously holds the view that 'binocular microscopes' fall within the word 'binoculars' in entry 8 and that ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular instruments within its meaning. (ii) The Chambers Dictionary 1971 Edition Page 105 gives the meaning of 'binocular' as a noun as under : (a) " A binocular telescope or microscope" (b) As an adjective it is explained as under : "with two eyes" "Suitable for use with both eyes" (c) The word is a compound of two words derived from Latin. "Bini" means two by two "Ocular" means eye The meaning in its entirety indicates that the basic elements are 'vision' with 'both eyes'. The dictionary meaning by itself as in (ii)(a) clearly being 'binocular micro scropes' within the meaning of binoculars. It also brings 'binocular telescopes' within the scope of binoculars. telescopes' within the scope of binoculars. (iii) Pages 194 and 195 of Mc. Graw Hill Encyclopedia of Science and Technology explain binoculars as under : "………Optical instruments designed for use with both eyes give enhanced view of distant objects. The distinguishing performance feature of binoculars, compared to monocular instruments in the death perception obtainable. Employing both the eyes is essential. Enhanced view may be secured either by obtaining as enlarged image of a small object ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied by a lens or combination of lenses (the eye piece); radio a descretional aerial system for collecting radio energy from different parts of the sky as an optical telescope collects light from different parts of the sky as an optical telescope collects light from different starts; if can be steerable, as the 250-ft Jodrell Bank instrument in Cheshire, or fixed and directed by the earth's rotation to successive points in the sky-Force or drive one into another like the sliding tubes of a hand telescope: close, slide together, in this manner; be forced one into other (esp. of colliding railway trains)." (b) Chamber's Dictionary 1966 Edition page 1133 :-- "Any optical instruments for viewing objects at a distance." (c) Vol, 26 page 395 Encyclopedia Americana :-- "Telescope :--Telescope in optical and astroanmical instrument for rendering objects at a distance enabling easy perception by the eye, impression upon a photographic plate of analysis by other types of instruments. This function is accomplished in two days :--(1) in the case of objets having a telescopically resolvable surface by the magnification of the apparent size of the object and (2) sensible surface by the conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scopes within Entry 8 under either 'opera glasses' or 'telescopes' or both. 15. Sales of Telescopes Rs. 216 : The only sale of telescopes is for Rs. 216. The variety involved is 'Reading telescopes'. The description of the involved telescope in para 8 is clear and unambiguous. It is a variety of microscope for reading in laboratory. Looked at from any angle it falls within the scope of 'telescope' under entry 8 of 1st Sch.. As the purchase were done from other states, the appellants firm tends to be Ist sellers within the State of Tamil Nadu. The classification and assessment adopted in regard to sale of Reading Telescopes in consequently found to be in order. 16. Sale of Binocular Microscopes : Rs. 900 and 2,950. We next take up the consideration of the binocular miscroscopes as to their liability to tax under Entry 8 of the 1st Sch.. (i) 'Microscope' is involved in two of the transaction i.e., Rs. 900 and Rs. 2,950. The sale for Rs. 900 involves a binocular microscope. The sale for Rs. 2,950 involves stereoscopic binocular microscope particulars thereof are extracted in paras 7 and 9 supra. (ii) Oxford Dictionary explain microscope as under :-- "Lens or combination of lenses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or telescopes; and if the objects be so small that in order to observed details on them, the eyes must be brought so close to the objects that they cannot accommodate to the images recourse may be had binocular microscopes and magnifiers." If follows that whether a telescope, microscope or magnifier, when it is aided in securing natural vision with both the eyes, it is known in usage as 'binocular telescope, binocular microscope' etc. The characteristic of ocular vision with both the eyes is indicated by the word 'binocular' and is related to vision of both the eyes. (vii) The entry 8 has 'binoculars' as an addition to telescope and opera glasses. Whether telescopes and opera glasses posses the 'binocular' feature or not they would fall within the scope of this entry. The word 'binocular' would take into its fold every binocular instrument. Binocular instrument is elaborated on page 582 of Encyclopedia Brittanica as under :-- "Binocular instrument; an optical apparatus or instrument through which objects are viewed with both eyes. Such instruments can be conveniently dealt with as belonging to two classes; (1) Instruments for viewing solid objects or objects in space. (2) Inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the all the other features etc., support the interpretation and clarification rendered by the Government. (xiii) Even while considering 'binoculars' they were described to be in the nature of 'opera glasses' by Oxford Dictionary and as 'Telescopes' by Chambers Dictionary. This it is explicit that both 'opera glasses' and 'telescopes' may also involve the basic features of vision with both the eyes and when they have this characteristics, they fall within the scope of binoculars occurring in Entry 8 of 1st Schedule. (xiv) Binocular instruments, whether microscope, telescope or otherwise, fall within the scope of 'binoculars' mentioned in Entry 8. This entry has ocular instruments involving vision. Binoculars involve the ocular element involving vision and they require the use of both the eyes in securing such vision. We therefore, find that the technical and commercial usage feature sufficiently indicate that the instruments under dispute fall within the meaning of 'binoculars' occurring in Entry 8 of the 1st Sch. r/w s. 3(2) of TNGST Act. The treatment adopted in respect of them is resultantly found to be in order. 17. Considered in any angle either in technological scientific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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