TMI Blog2014 (1) TMI 1648X X X X Extracts X X X X X X X X Extracts X X X X ..... llite Receiver”, so as to attract taxability under entry 75(i) of the Notification, dated 29-1-2000. In my view, “VSAT” is different from “Satellite Receiver”. Since it is not separately mentioned in entry 75(i) and 75(ii), it would be covered by entry 75(iii), being an electronic good, not covered by any other item in entry 75 and would be taxable under entry 75(iii) - Decided against Revenue. - Sales/Trade Tax Revision Nos. 1728 of 2005, 404, 408 & 448-449 of 2004 - - - Dated:- 13-1-2014 - Sudhir Agarwal, J. Shri Bharat Ji Agrawal, Sr. Advocate, Piyush Agrawal, Gaurav Mahajan and Nikhil Agrawal, Advocates, for the Respondent. JUDGMENT Heard Sri Bharat Ji Agarwal, learned Senior Advocate, assisted by Sri Piyush Agrawal and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t VSAT is not a Satellite Receiver , hence, taxable under entry 75(iii). Hence Revision No. 1728 of 2005 is by Revenue, assailing the aforesaid order of Tribunal. 5. In other words, Tribunal also has taken different views in different matters and, therefore, this Court is now called upon to decide whether VSAT is a Satellite Receiver , or, being not covered by any item mentioned in entry 75(i) and (ii), it is taxable under entry 75(iii). Since it is not disputed by any of the parties that none of the other item in entry 75(i) and (ii) would cover VSAT , and, the dispute relates only vis-a-vis Satellite Receiver , therefore, the issue to be adjudicated by this Court has narrowed down to whether VSAT is a Satellite Receiver or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition) or broadband data such as satellite internet, VoIP, and videos. 9. VSAT technology is also used for various types of communications. Since VSAT can transfer video and voice, it can also support Interactive Distance Learning, which can be used to train WIC clinic staff. VSAT consists of an Out-Door Unit (ODU) and In-Door Unit (IDU). 10. ODU is composed of a dish-shaped antenna that is typically 3 to 5 feet in diameter and electronic component which receives or transmits data, video or voice signal, to and from the satellite. This VSAT dish typically weighs no more than 150 pounds. This ODU is mounted outdoors, typically on top of the building roof with a non penetrating mount. If this mounting option is not available, the dish c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of common parlance , if need be applied, the result would be the same. Common parlance means, how a thing or product is known commonly by the people dealing in such product. It is well settled principle of interpretation of different entries in Sale Tax statute that each entry has to be understood by different name in common parlance. 15. In Porritts and Spencer (Asia) Ltd. v. State of Haryana - AIR 1979 SC 300 = 1983 (13) E.L.T. 1607 (S.C.), it was held a word describing a commodity in a sales tax statute should be interpreted according to its popular sense, the sense being that in which people conversant with the subject matter with which the statute is dealing would attribute to it. Words of everyday use must be construed not in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 2000-2001) while allowing Assesse s appeal has accepted distinction between Satellite Receiver and VSAT on the ground of different functioning, user and purposes. This finding recorded in the aforesaid judgment has not been shown incorrect or perverse in any manner. 20. Once it is clear that functioning of VSAT and Satellite Receiver is different, their actual use is different, both are differently known by the people who deals therein, and, both work differently, then it cannot be doubted that a VSAT cannot be identified with Satellite Receiver . It would not be correct to treat a VSAT as a Satellite Receiver , so as to attract taxability under entry 75(i) of the Notification, dated 29-1-2000. In my view, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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