TMI Blog2021 (8) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... not mentioned in the invoice and that will not dis-entitle the State from imposing entry tax in accordance with the provisions of the said Act. Though the word 'air-conditioner' is not mentioned in the invoice issued by the manufacturers, the equipments and the utilisation of the equipments are only for air conditioning the business premises of the petitioner, who is running a Textile Shop. Therefore, the equipments imported, admittedly, are installed or commissioned and utilised for the purpose of air conditioning the business premises and therefore for all purpose, the equipments imported are the air-conditioners, within the meaning of Scheduled Goods under the Entry Tax Act. The learned counsel for the petitioner states th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Duty of ₹ 31,10,171/- for the goods imported and installed in the petitioner's show room. 5. The learned counsel for the petitioner states that the above goods are not notified anywhere in the Schedule to the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001. The petitioner did not report the same to the Department and also did not remit the entry tax. But, however, the Enforcement Wing Officials attached to the Commercial Taxes Department inspected the petitioner's place of business and they alleged that the refrigerating equipments and the cooling towers imported by the petitioner are liable for entry tax and the demand notice was issued to the petitioner and the petitioner also under protest paid the tax deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edule. Thus, the exemption would be applicable. 10. This Court has to consider whether the description contemplated as air-conditioners under the Schedule would include large scale air-conditioning equipments or to be restricted to the Home Appliances i.e., the air-conditioners normally used in residences and other places. 11. The dictionary meaning of the 'Air-Conditioner' as per Oxford Advanced Learner's Dictionary is that a machine that cools and dries air . Therefore, the equipments utilised for the purpose of conditioning the air to be included within the term of 'air-conditioners' for the purpose of imposing the entry tax under the provisions of the Act. 12. In such cases, the purposive and constructiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w compressor, the Compressor has already incorporated in the Amendment Act No.51 of 2002 and water cool and exchanger compressor and Marley SR 175 cooling towers 3 Nos., the word 'Air-Conditioner' is not mentioned in the invoice and that will not dis-entitle the State from imposing entry tax in accordance with the provisions of the said Act. 17. Though the word 'air-conditioner' is not mentioned in the invoice issued by the manufacturers, the equipments and the utilisation of the equipments are only for air conditioning the business premises of the petitioner, who is running a Textile Shop. Therefore, the equipments imported, admittedly, are installed or commissioned and utilised for the purpose of air conditioning the bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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