9911796707
TMI Blog2011 (3) TMI 1515X X X X Extracts X X X X X X X X Extracts X X X X ..... essment orders involved in all these cases are for the assessment years 1986-87 to 1991-92 under the Tamil Nadu General Sales Tax Act. The writ appeals relate to the assessment under the Central sales tax for the aforesaid years. As the issues are one and the same, a common judgment is passed. The assessee herein is a dealer in gramophone records and cassettes. The assessee claimed that the goods in question were assessable under entry 41C of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. They were to be assessed at concessional rate as per the notification effected in G.O.P. No. 253/ CT & RE dated March 17, 1986. The assessee contended that the gramophone records sold by the assessee were specifically designed for being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, exercising his suo motu revisional power under section 34 of the Tamil Nadu General Sales Tax Act, issued a show-cause notice, wherein the Joint Commissioner pointed out that there is no specific entry of item 41 for L.P. records and the L.P. records are not electronic goods by themselves, to attract concessional levy under the notifications. Consequently, notice was issued calling upon the assessee herein to show cause as to why the order of the assessing authority should not be restored. The assessee filed its objection, wherein, it elaborately pointed out as regards the electronic character of the records and hence assessable under entry 9 of the First Schedule. Consequently, the order of the appellate authority was in tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the assessee would submit that going by the entries therein, particularly under entry 41C of the First Schedule to the Tamil Nadu General Sales Tax Act and having regard to the nature of functioning of the L. P records, the product sold by the assessee rightly did not fall under entry 9 of the First Schedule. But as electronic goods, they are entitled to the concessional levy. He further pointed out that having regard to the fact that L.P. players can be played only in electronically operated system and could never be used on system working normally in mechanical operation, the question of bringing the same under entry 9 does not arise. Having regard to the considered order of the appellate authority, before whom all the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies, as existed during the relevant assessment years, need to be noted, which are extracted below: "Entry 9 of I Schedule 9. Gramophones and other component parts and accessories thereof, gramophone records and gramophone needles. 10. Dictaphone, taperecorder and other similar apparatus for recording sound and their parts and accessories. 41C. Electronic systems, instruments, apparatus, appliances (other than those specified elsewhere in this Schedule) but including electronic cash-registering, indexing, cardpunching, franking and addressing machines, computers of analog and digital varieties, onerecord units, word processor and other electronic goods and parts and accessories of all such goods." From a reading of the above entries, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given under entry 41C as electronic items, parts and accessories. Hence in the absence of any specific reference to the particular accessories of electronic item, it is difficult to extend the benefit to parts and accessories too. It is no doubt true, as pointed out by the learned counsel for the appellant, that the appellate authority considered the distinction between the mechanically operated gramophone and L.P. Records which are electronic in its character and on seeing the products, held that it can be played only in electronic record player, that the revolution per minute in the mechanically operated player and electronic mode are different. As far as L.P. records are concerned, there is no dispute between the Revenue and the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meaning would give any assistance to the assessee as regards the issue to fall under electronic item. On going through the entries under the Schedule, we are convinced that the disc, as such, sold by the petitioner, did not qualify as an electronic item to fall under entry 41C. The assessee also does not rest its claim that it is an electronic item nor is the assessee able to point out that L.P. recorder could operate only with the disc manufactured by the assessee. Hence, it is difficult for this court to accept the discs as parts or accessories of the L.P. Hence, the question thus arises is as to which entry the disc sold by the petitioner would fall at the relevant period. As already pointed out, the revisional authority proceeds on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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