TMI Blog2011 (1) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... can be made on the basis of domestic purpose or the industrial purpose for use of the article. We, thus, do not find any reason to take a view different from the one taken by the Tribunal. The question is, thus, answered against the assessee and in favour of the Revenue. Now coming to question (ii), it is not disputed on behalf of the State that in view of the Constitution Bench judgment of the honourable Supreme Court in J.K. Synthetics Ltd. v. Commercial Taxes Officer [supra] the levy of interest was effective from the date of issuance of demand notice and not from the date of filing of return. The said question, thus, stands answered in favour of the assessee and against the Revenue. - 9 of 2000 - - - Dated:- 19-1-2011 - ADARSH KU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of tax was raised and the finding of the Assessing Authority was upheld by the appellate authority and the Tribunal. Review application against the order of the Tribunal was dismissed. The Tribunal followed its earlier orders dated August 21, 1991 and June 26, 1992 in the case of the assessee to the following effect: I have heard the parties and have also gone through the facts on record. The items manufactured by the appellant are necessarily appliance which are dependent on electricity for their operation. A host of such appliance such as fans/heaters/lamps/blowers are energy dependent on their operation and individually may be used for a host of different purposes. I, therefore, hold these to be electrical appliance. The items are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the appellant did not make the payment of tax in time the levy of interest is automatic and cannot be dispensed with in view of the judgment reported as Associated Cement Co. Ltd. v. Commercial Tax Officer [1981] 48 STC 466 (SC). In this situation there is no force in the present appeals and as such all the four appeals are dismissed. We have heard learned counsel for the parties. The question for consideration is whether the goods in question, i.e., laminar flow clean air equipments are covered by entry 16 electrical appliances . The Tribunal has held that the appliances in question could not be operated without electricity and, therefore, the goods were covered by the expression electrical appliances . The learned counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Sales Tax Officer, Akola [1961] 12 STC 286 (SC). The Madras High Court in Collector of Central Excise v. Alco Industries [1991] 55 ELT 184 (Mad) held that wet grinder used by the manufacturers was not covered by the expression domestic electrical appliance as the same could not be directly run by electricity. The observations in the judgment are: In the light of the various pronouncements referred to supra, we are of the view that in order to bring an article or commodity within the meaning of tariff item 33C and within the meaning of the expression domestic electrical appliance , it is necessary that electrical appliances should be in-built in the commodity concerned. An electrical appliance is not the same as electricall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. In Viswa Co. case [1966] 17 STC 581 (Guj), the question was whether electrical fans were domestic electrical appliances and the answer was in the affirmative by applying the common parlance test. In Alco Industries case [1991] 55 ELT 184 (Mad), wet grinder was held not to be domestic electrical appliance as the same could be run with the help of an electric motor and not by itself. Moreover, the entry carried expression domestic which excluded industrial machinery. Similarly, in Shri Punit Ghar Ganti v. Union of India case [1981] 8 ELT 121 (Guj), the flour grinding machine was not held to be electrical appliance which could be operated either manually or with the help of an electric motor. The mill could not be run directly with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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