9911796707
TMI Blog1988 (6) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... ther prior to Amendment Act No. 49 of 1976 which inserted the word "televisions" in entry 3 in the First Schedule to the A.P. General Sales Tax Act, 1957, the televisions or parts and accessories thereof can be taxed under the said entry 3 or should they be taxed as general goods under section 5 of the Act. Entry 3 before the amendment read as under: "3. Wireless reception instruments and apparat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the television is nothing but essentially a wireless reception instrument. The reasoning runs thus: A radio is a wireless reception instrument. A television is merely an improvement upon radio. Whereas in radio you only get sound, in television you get sound and light, i.e., picture. The wireless reception instrument means a reception instrument without a wire. The television is therefore a wirele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n set would not be a wireless reception instrument. We agree with the learned Government Pleader that it cannot be stated as a rule of law that whenever particular goods are included in a particular entry by way of an amendment, those goods have become taxable under the entry for the first time. That may not be the only or the necessary inference. Very often amendments are made with a view to cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision is not brought within the meaning of "wireless". Similarly the meaning of the word "television" in the same dictionary is given in the following words: "System for reproducing actual or recorded scene at a distance on a screen, etc., by radio transmission, usu. with appropriate sounds; vision of distant objects obtained thus; televised programmes, etc. ~(set), apparatus for displaying pict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable under entry 3 of the First Schedule to the Act prior to 1st September, 1976. We may also add that these two cases are some sort of solitary cases. Actually the television was introduced in this State in the year 1977 only and all sales of televisions or their parts and accessories would take place only after 1st September, 1976. These cases arose because the dealer herein is a manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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