9911796707
TMI Blog1979 (4) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... o. ST-1738/X-1012-1963 dated 1st June, 1963, and, as such, taxable at 10 per cent or whether they are unclassified items taxable under section 3 of the U.P. Sales Tax Act?" The reference is being treated as a revision in view of the amendment in the law. As has been noticed, the first question is as to whether record players, record changers and records fall within the category of item No. 7 of Notification No. ST-1738/X-1012-1963 dated 1st June, 1963. We will address ourselves to the first question at the outset. Item No. 7 of the notification is to the following effect: "7. Gramophones and component parts thereof and records." The revising authority has taken the view that records sold by the assessee fell within the category of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 78 revolutions per minute, while records now manufactured are normally played at the speed of either 33 r.p.m. or 45 r.p.m. Both the records, however, are capable of emitting the sound recorded on them when played on the appropriate mechanical contrivance. In that fact, the older model of records can still be played on record players, as the speed of record players can be adjusted to suit the revolutions required for playing a particular record. Thus, not only records which can be played on speeds of 33 r.p.m. and 45 r.p.m. but also the older records which can be played at a speed of 78 r.p.m. can also be played on the record players. The question as to whether the record players should be treated as gramophones requires consideration now. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lead to the result that, but for this notification, the legislature treated record players as separate from gramophones, even though the word "gramophones " was wide enough to include record players. Sometimes notifications after mentioning a general category of articles mention specific categories, which even though might not have been specifically mentioned, would be comprehended in the general category. As there is no essential difference between record players and gramophones, record players were rightly taxed as gramophones. The position of record changers is, however, different. They are obviously not gramophones, as they do not emit any sound. Their only purpose is to facilitate the change of records so that the record players can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iving transmitted sound and then it amplifies it so that it can be heard. A transistor radio does the same work and the only difference is that instead of using electric valves for receiving transmissions, transistors are utilised. A mere change in the mechanism of the transistor radio, in my view, will not make the article different from a radio. Thus, transistor radios sold by the assessee were liable to be taxed under the notification dated 1st June, 1963. The revision is, accordingly, partly allowed. It is held that the record players, records and transistor radios sold by the assessee were liable to be taxed under the notification dated 1st June, 1963, but not record changers. A copy of this judgment will be sent to the revising auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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