TMI Blog2014 (5) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... eby satisfying themselves for rejecting the claim of the assessee, no purpose will be served in remanding the matter back - This Court is satisfied that the authorities have not committed any illegality or mistaken definition of the meaning of the term, 'electronic good', while holding that electronic gas lighter is not an electronic good operated through electricity or devices like sensor, but it is operated manually, as per the circular issued by the Special Commissioner and Commissioner of Commercial Taxes – Thus, Revision is dismissed – Decided against assessee. - Tax Case (Revision) No.1664 of 2008 - - - Dated:- 19-4-2012 - Elipe Dharma Rao And S. Palanivelu,JJ. For the Petitioner : Mr. B. Sivaraman For the Respondent : Mr. R. Jayaprathap, Govt. Advocate (Taxes) ORDER (Order of the Court was made by Justice Elipe Dharma Rao. ) This tax case revision is directed against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, in Coimbatore Tribunal Appeal No.62 of 1995, dated 04.09.1997. 2.The brief facts, that are necessary for the disposal of this tax case revision, are as follows:- (a).The petitioners are dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nover of ₹ 3,04,495.00 under the Act for the year 1992-93 by the Assessing Officer, as per order dated 15.02.1994 and accordingly, notices in Form B3 and U with an order in Form W were issued. (c).Claiming that the items sold by the petitioner are electronic goods, for which, concessional rate at 3% is leviable, the petitioner has filed an appeal in A.P.No.1117 of 1994 before the Additional Appellate Assistant Commissioner (CT), Coimbatore, and prayed to refix the rate of tax. The Appellate Authority, after hearing both sides and checking the accounts predicted in support of the returns and treating the commodity of gas lighter falling under Entry 123 of the First Schedule up to 12.03.1993 liable to 8% single point and after 12.03.1993 under 16% single point, confirmed the order passed by the Assessing Officer, as per final order dated 27.09.1994,. (d).Aggrieved of the aforesaid order passed by the Appellate Authority, the petitioner has filed an appeal in C.T.A.No.62 of 1995 before the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, claiming that the item dealt in by them is manufactured in Gujarat State and in Gujarat, it is called electronic g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the issue for consideration is whether the electronic gas lighters form part of electronic items falling under Serial No.123 of the First Schedule or under item 41(c) of the First Schedule. It is the finding of the Assessing Officer that the assessee has not maintained any records with regard to purchase of goods and in spite of giving an opportunity to produce the records, they were not produced. And hence, the returns filed by the petitioner were rejected as incorrect and incomplete and the turnover liable to tax was proposed to be determined to the best of the judgment as detailed below for the year 1992-93:- 1.1st sales of gas lighter : Rs.1,94,702.00 ADD:for the defects : ₹ 2,000.00 Taxable Turn over proposed : Rs.1,96,702.00 at 8% 6. 1st sales of S.S.Goods : ₹ 14,671.00 ADD:for the defects : ₹ 2,000.00 ₹ 16,671.00 at 5% 8. 1st sales of mixies proposed as stated above 1,96,702 + 16,671 + 91,122 : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the other hand, the Department claimed that those items would fall under Serial No.123 of the First Schedule. 11. It is the further submission made by the appellant before the Tribunal, who is the petitioner herein, that electronic gas lighters fall under other electronic goods and the same was rightly classified in the Board's Proceedings, dated 28.02.1979 and electronic gas lighters are fitted with imported piezo elements, which are classified as electronic device and when the handle is pressed, it strikes at the piezo elements, which causes spark to light the gas stoves. It is also submitted that this commodity is manufactured in the State of Gujarat (Rajkot), where it is classified as electronic goods and included in item No.97-D ii (a) of the Schedule II-A of the Gujarat Sales Tax Act, 1969 and the said commodity, which was imported into the state and sold as such, cannot be classified as any other commodity. It is further submitted that as per the case reported in 87 STC Page 167 and 85 STC Page 56, for the purpose of taxing statute goods referred to, it should be understood in the same way and sense as one understood in the common parlance and as such, the commodity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivision Bench of this Court, made in Tax Case (Revision) No.2281 of 2008, wherein, the Division Bench, in similar circumstances, held that it is for the assessee to establish by legally acceptable material evidence to support its stand that its product namely, electronic gas lighter, is an electronic good or not and since such an exercise was not carried out either by the Original Assessing Authority or any other lower Appellate Forums, in the interest of justice, an opportunity was given to the assessee to establish its claim that the so called electronic gas lighter was operated by electronic device and not mechanical device or manually operated lighter and remitted back the matter. 16. We are unable to agree with the conclusion arrived at by the Division Bench in the case referred to above. As seen from the orders passed by the Assessing Authority, the Assistant Appellate Commissioner and the Sales Tax Appellate Tribunal, though from the beginning it is the case of the assessee that it is an electronic good and also vehemently contended that it falls under Entry 41(c) of the First Schedule and not under Entry 123 of the First Schedule and also disputed levy of tax at 8%, all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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