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TMI Blog2003 (4) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 3402 dated October 1, 1994. Entry 74(a)(iii) of the said notification reads as follows: Description of goods Rate of tax "(iii) All other electronic goods not specified 4 per cent." anywhere else in the Schedule or in any other notification. 2.. The dispute relates to the assessment year 1999-2000. The applicant is a Company incorporated under the Indian Companies Act, 1956 and is carrying on the business of purchase and sale of electronic goods, which includes ECG machines, defibrillators, colour doppler, Patient monitoring equipments, etc. The assessing officer by the order dated March 14, 2000 has accepted the account books of the applicant but rejected its contention that the aforesaid goods are electronic goods. It was found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1948 only consumer electronic goods are electronic goods. Since the applicant is not a dealer of consumer electronic goods but is a dealer of medical equipments or machines or testing equipments, the goods in question cannot be called electronic goods. 5.. In the Concise Oxford Dictionary "Electronic" has been defined as "having components such as micro-chips and transistors and control and direct electronic currents". The word "electronic" has been defined in Webster's Encyclopedic Unabridged Dictionary of the English Language in middle column on page 460; "of or pertaining to electronic or to devices, circuits, or systems developed through electronics". The word "electronics" has also been defined on the same page "as the scien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an electronic goods. D. Patient monitoring equipments (Viridia family) is also used for monitoring the various cardiac parameters. This equipment is microprocessor based they have electronic circuits for analysing, displaying and storing the signals. This equipment is an electronic goods. E. Hand held multimeter is used for measuring basic electronic parameters such as voltage, current, resistance, etc. This equipment is electronic equipment, with built in microprocessor controller circuits for the intended measurements of various signals in the electronic systems. F. RF network analyser is used for characterising electronic devices and components. This instrument again measures the amplitude as a function of frequency. This equipment i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been issued by Electronic Trades and Technology Development Corporation, a Government of India Enterprise. Reliance was also placed upon a certificate issued by the Government of India, Ministry of Information and Technology dated June 8, 2002 confirming that the following equipments are electronic equipments for medical application: "1. Colour doppler (Image point HX) 2.. Colour doppler (SONOS4500, SONOS5500) 3.. Colour doppler (Image point) 4.. Patient monitoring equipment (viridia family) 5.. Life saving equipments, e.g., Defibrillator (Code Master), ECG." 9.. The controversy has been set at rest by the apex Court in the case of B.P.L. Electronics [2001] 121 STC 450. A reading of the case of B.P.L. Electronics [2001] 121 STC 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h judgment of our court reported in [2003] 131 STC 160; 2003 UPTC 10 (Cannon India Pvt. Ltd. v. Commissioner of Sales Tax). It may also be stated here that for the subsequent assessment year a notice dated February 3, 2003 was issued by the department, for taxing the goods in question as unclassified items, to the petitioner. The said notice was challenged by filing writ petition No. 258 of 2003. A Division Bench of this Court vide its judgment dated March 10, 2003, following the judgment of the Supreme Court in the case of B.P.L. Limited [2001] 121 STC 450 quashed the notice and restrained the respondents from realising tax on electronic goods used for medical, testing and measuring purposes as unclassified item. 11.. Following the afores ..... X X X X Extracts X X X X X X X X Extracts X X X X
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