TMI Blog2003 (3) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... tively. The net turnover is relating to first sales of cable connectors on which the assessing authority levied tax treating the goods as falling under entry No. 38 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (for brevity "the Act"). The appellant-dealer preferred an appeal before the Appellate Deputy Commissioner contending that cable connectors come under "electronic" goods and systems connected with electronics and that the benefit provided under G.O. Ms. No. 721, Revenue(s), dated July 1, 1985 would apply and that the appellant is entitled for the reduced rate of tax at four per cent. The Appellate Deputy Commissioner came to the conclusion observing that though the assessee did not raise a plea before the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the electronic communication system, and that considering the definition of "electronic item", it is possible to hold that every equipment or part of an equipment, including the connecting system which forms part of the electronic system or through which electrons pass, should be treated as an electronic equipment or part thereof, but in extending this definition to all items, which are incidental thereto, one should be very careful. He further observed that if simply because the cables are electronic and so the connecting elements are electronic, one concludes the containers or sheath in which they are placed are also electronic, then the interpretation can be extended to very far limits to include even the trenches, the rack in the tre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents, submits that the Commissioner of Commercial Taxes is justified in rejecting the plea of the appellant. He also submits that in G.O. Ms. No. 721, dated July 1, 1985 which is referred by the learned counsel for the appellant, in particular clause II only twelve items are brought within the purview of electronic items and as such extended meaning cannot be given as held by the Commissioner of Commercial Taxes and stated that this is not a fit case for interference by this Court. 6.. In order to appreciate these contentions raised on behalf of the appellant and on behalf of the department, a glance to G.O. Ms. No. 721, Revenue(s), dated July 1, 1985 is necessary. Clause II(2) of G.O. Ms. No. 721, Revenue(s), dated July 1, 1985 reads as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctronic components. Item 13.61 refers to Connectors (coaxial, cylindrical, rack and panel, printed circuit, etc.). Since the Electronic Commission, Government of India under item 13.61 has indicated that the connectors are to be treated as electronic components, there cannot be any difficulty for accepting that these connectors are to be treated as electronic goods, which shall be entitled to tax at four per cent as envisaged under G.O. Ms. No. 721, dated July 1, 1985. 8.. Though the learned Special Government Pleader for Taxes stated that the list was prepared by the Electronic Commission of India only to grant concession under the Central Excise Act and thus such benefit cannot be extended to G.O. Ms. No. 721, it is difficult for us to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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