TMI Blog2002 (7) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... s order dated February 13, 1990. However, by an order dated September 1, 1994 under section 12-A of the KST Act, revised the assessments and levied tax at six per cent based on the Notification No. FD 34 CSL 87(V) dated March 28, 1987. The assessing officer revised the assessment orders for the years 1987-88 to 1991-92 holding that the tax at the rate of six per cent as per the Notification dated FD 34 CSL 87(V) dated March 28, 1987 is applicable and that the T.V. antenna do not constitute an item of T.V. component and it is only an accessory. 2.. It is pertinent to note that the notification issued under the Sales Tax Act; vide Notification No. FD 46 CSL 86 dated June 20, 1986 discriminatory tax rate was applied to T.V. sets and componen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 12-A of the KST Act holding that the T.V. antenna is an accessory and that the Notification No. FD 32 CSL 86 (27) dated March 26, 1986 read with Notification No. FD 34 CSL 87(V) dated March 28, 1987 is applicable and the rate of tax is to be at six per cent. Being aggrieved, the appeals were filed before the Karnataka Appellate Tribunal. The Tribunal upheld the view of the assessing officer that the T.V. antenna is only an accessory and not a component of the T.V. set and the rate of tax should be at six per cent and not four per cent as contended and dismissed the appeals. Being aggrieved by the said dismissal, the present revisions are filed under section 23(1) of the KST Act. 5.. The following questions of law emerge from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Plastic Industries v. State of Maharashtra reported in [1981] 48 STC 29. (9) The decision of the Orissa High Court in State of Orissa v. Dunlop India Ltd. reported in [1993] 90 STC 379. The aforesaid decisions do not deal directly with question whether antenna is an accessory or a component of T.V. but deal with the concept of an accessory in respect of different goods involved in manufacturing process. 6.. As could be seen from the aforesaid decisions in order to categorise the product as an accessory or component it is essential to see, whether the product is an essential integral part of the final product and without which the final product is not capable of use, then the item is held to be an accessory, when it is used only for ob ..... X X X X Extracts X X X X X X X X Extracts X X X X
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