TMI Blog2012 (11) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... n for the purpose as all the equipments and machinery will have to work together. Individual item has no separate utility. Hence, the value of the goods during the assessment year under consideration is more than ten lacs and is subject to entry tax. Revision dismissed. - Trade Tax Revision Nos. 74, 75,76 of 2010 - - - Dated:- 2-11-2012 - SATISH CHANDRA DR., J. For the Appellant : M.M. Dewan and Gur Bachan Singh Chhabra. For the Respondent : Sanjeev Sankdhar, C.S.C., DR. SATISH CHANDRA J.- All the revisions have been filed under section 11 of the U.P. Trade Tax Act, 1948 against the consolidated order dated November 9, 2009 passed by the Commercial Taxes Tribunal, Lucknow in Second Appeal Nos. 127, 125; and 126 of 2008 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted October 31, 1999 entry tax at two per cent is leviable on Machinery and spare parts of machinery valuing ten lacs or more . The value of ten lacs and above has to be considered for each individual item or machinery. In the instant case, each item is less than of ₹ 10,000. However, the total value of the machinery and parts were ₹ 1,09,05,482. The learned counsel further submits that the revisionist (BSNL) is not engaged in any trade or manufacture, but is involved in providing telephone services to its various subscribers and the materials purchased and used in providing such services are not at all covered in the head of machinery or its parts and as such are not liable to attract entry tax. Some of the items, in part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the computer and electronic equipments for the purpose of communication are the machinery. The machinery is a very wide term which includes the electronic gazettes, computer, etc. In the list of the entry tax, there is no entry for electronic goods. So, it will have to be covered by the general word, machinery and its part. In the light of the above discussions, it is clear that during the assessment year under consideration, the equipments which were imported by the revisionist-assessee, were the machinery and its part and the value of the same was more than ten lacs. So, the same is subject to entry tax. Hence, in the peculiar circumstances of the case, there is no reason to interfere with the impugned order passed by the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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