TMI Blog2012 (11) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... ly because the said instruments are fitted with mike, amplifier and speaker, they do not lose the character of Indian musical instruments. Therefore, the said two instruments definitely come within the purview of Article 15(1) and accordingly, they have to be taxed. With regard to Shruthi box and Tabala,although they do not bear the appearance and shape of Tabala and traditional Shruthi box but they play the music of traditional Tabala and Shruthi box.It is said that Shruthi box and Tabala manufactured by the assessee are very much necessary for the beginners who practice in music. In fact these instruments would play a tune for the practicing vocalist. Therefore, in order to propagate the object of Entry 15(i) of the Second Schedule of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar the shape and appearance of the tabala but it is in the shape of a tape-recorder, by a switch of a button, the instruments will play the tabala music which is prerecorded and fixed in the instruments. Similarly, the shruthi box will not have the shape and appearance of traditional Shruthi box but it is in the shape of tape-recorder, by switch of a button it will play the shruthi. The difference shruthis are prerecorded and like a tape-recorder, by switch of a button it will play. Both tabala and shruthi box have varied buttons to change the shruthi and the tunes. It is the contention of the assessee that the abovesaid instruments are indian musical instruments and attract four per cent tax as per Schedule II, item No. 15(1) of the Karnat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed music in integrated chips. The vocalist can use the said instruments by a switch of a button. It is their opinion that the above instruments fitted with electronic gadgets have an element of total perfectness in its sound and performance and the said electronic gadgets overcome the defects in skill of the player of the instrument. It is also said that the tabala and the shruthi box are basically used by the musicians in their practice; they are not used in the public concerts. It is said that a vocalist who is practising music would find it difficult to have a person who should play a harmonium and tabala to facilitate the practice. Therefore, the need of harmonium player and tabala player is done away by these instruments. A vocalist ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th regard to veena and tamboora, it is said that the said instruments are similar to tamboora and veena and having an amplifier, speaker and mike and the said instruments are used in concerts widely and the skills required to play the said instruments is similar to that which require to play traditional tabala and veena. 7. Item No. 15(i) of Schedule II, Part M of Karnataka Sales Tax Act reads thus: Act 5 of 2001 (From 1-4-2001) Sl. No. Description of goods which applicable Period for Rate of tax 15.(i) Indian musical instruments, namely, veena, violin, tamboora, mridanga, ghatam, khanjira, flute, sitar, sarod, santoor, dilru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra have the shape and appearance of traditional Veena and Tamboora but in size they differ besides having electronic gadgets like speaker, amplifier and a mike for the sound quality and efficiency. It is the unanimous opinion of the popular and renowned musicians who assisted the Court say that the skills for playing said instruments manufactured by the assesse is totally similar to the skills required for playing the traditional Veena and Tamboora. Merely because the said instruments are fitted with mike, amplifier and speaker, they do not lose the character of Indian musical instruments. Therefore, the said two instruments definitely come within the purview of Article 15(1) and accordingly, they have to be taxed. 9. With regard to Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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