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TMI Blog2009 (1) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... d September 8, 2003 passed by the Tribunal in STA No. 631 of 2000-01 whereby the Tribunal has dismissed the appeal of the assessee in respect of the assessment period October 10, 1996 to March 31, 1997. Accordingly the following two questions have been referred for the adjudication of this court: "1. Whether, in the facts and circumstances of the case, the Tribunal is right in holding that electric fans are not 'electrical goods' but 'electrical appliances'? 2.. Whether, in the facts and circumstances of the case, on correct interpretation of October 1996 notification electric fans are not electrical goods?" Brief facts of the case are that assessment for the year 1996-97 of the assessee was framed by the assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n electric plant, equipment and their accessories including service meters required for generation, transmission and distribution.' The expression 'electrical goods' has not been defined either in the Act or the Rules made thereunder. This being so, it is clearly the 'common parlance' rule that must be applied. It will be recalled that while dealing with the matter, whether monoblock pumping sets were electrical goods or agricultural implements under the Act, a Division Bench of this court in Karnal Machinery Store v. Assessing Authority [1973] 31 STC 3 observed that in the absence of any specific meaning having been given to the expression 'electrical goods' either in the Act or the Rules made thereunder, ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave gone through the contentions of the learned counsel. Entry No. 38-A was inserted in the notification with effect from October 30, 1996 making electronic and electrical goods leviable to tax at six per cent. Entry No. 60 which relates to electrical appliances was omitted in the same notification. The dealer has sold electrical fans, etc., which undoubtedly are covered under the classification of electric appliances. The contention of the dealer is that electrical fans are covered under the entry electrical goods after deletion of the entry of electrical appliances. He has also relied upon the judgment of the Punjab and Haryana High Court in the case of Kanwar Brothers v. State of Punjab [1992] 84 STC 307 wherein it has been held that bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppliances have been clearly defined by way of an Explanation. Electrical appliances were leviable to tax at the stage of first sale even at that time. This clearly shows, that the Government, when it used the term "electrical goods" in the notification of October 30, 1996 issued under section 15 has intended to levy tax at six per cent only on electrical goods and not on electrical appliances. By deleting entry 60 from the list, the Government intended to levy tax at general rate on electrical appliances. Had it not been the intention of the Government it would have used the expression electrical appliances along with electrical goods." A perusal of second para of the aforesaid order shows that the distinction is sought to be drawn on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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