9911796707
TMI Blog1991 (4) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... --------------- "Sl. Description of the goods Point of Rate of Effective No. levy tax from (1) (2) (3) (4) (5) per cent. ------------------------------------------------------------------------ 6 Cinematographic equipment At the 7 1-4-1959 including cameras, projectors, point of 10 1-9-1963 sound recording and reproducfirst sale 11 1-12-1965 ing equipment, lenses, films, and in the 12 18-6-1967 parts and accessories required State 15 26-2-1970" for use therewith. ------------------------------------------------------------------------ Indeed, this entry came to be amended by Act 7 of 1981 with effect from October 29, 1980, the amended entry reads as follows: "Cinematograph equipment including cameras, projectors, sound recordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 in that Act reads as follows: "Cinematographic equipment, including cameras, projectors, and sound recording and reproducing equipment lenses, films and parts and accessories required for use therewith." As could be seen this entry is in terms exactly the same as item No. 6 of Schedule I of the Tamil Nadu General Sales Tax Act prior to its amendment in 1980. The Apex Court held that arc carbons were rightly held by the High Court of the Andhra Pradesh to be covered by entry No. 4 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The Apex Court considered the term "accessories" as used in entry No. 4 of Schedule I to the Andhra Pradesh General Sales Tax Act, and after referring to the Webster's Third New Internatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be regarded as parts or accessories of cinematographic equipment need not detain us as we find that the Division Bench of the Kerala High Court while rendering the judgment in Deputy Commissioner of Agricultural Income-tax and Sales Tax v. Union Carbide India Ltd. [1976] 38 STC 198 disagreed with the reasoning adopted by the Andhra Pradesh High Court in T.R.C. Nos. 46 and 47 of 1969 decided on January 19, 1970. The judgment in T.R.C. Nos. 46 and 47 of 1969 was in fact judgment in Annapurna Carbon Industries Co. case reported in [1976] 37 STC 378. Since the Supreme Court upheld the view taken by the Andhra Pradesh High Court in that case, it necessarily follows that the law laid down by the Kerala High Court in Deputy Commissioner of A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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