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TMI Blog1988 (3) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... f tax payable on carbon bushes. The Sales Tax Officer assessed the turnover of the assessee at 11 per cent holding that these bushes are electrical goods. The Assistant Commissioner (judicial), however, allowed the appeal filed by the assessee and held these carbon bushes as unclassified items taxable at 8 per cent. Feeling aggrieved, the Commissioner of Sales Tax filed appeals before the Sales Tax Tribunal for the aforesaid two years, which have been disposed of by the Sales Tax Tribunal by the aforesaid impugned order. I have heard learned counsel for the parties. Learned Standing Counsel has during the course of his arguments laid stress on the fact that carbon bushes are "accessories" and "components" of electrical goods and are taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ematographic equipment, and "arc carbons" are mainly used for production of powerful light used in projectors in cinemas as and are known as "cinema arc carbons" in the market. It has been further held that the fact that "arc carbons" can also be used for searchlights, signalling, stage lighting, or where powerful lighting for photography or other purposes may be required, could not detract from the classification to which the carbon arcs belong. In the case of Commissioner of Sales Tax, U.P. v. Cuttler Hammer (India) Ltd. [1983] 53 STC 396 (All.); 1983 UPTC 1030, motor starters or contactors, push buttons and heater corks were held to be taxable as being accessories to the equipment for generation, distribution and transmission of electri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in law and are liable to be set aside and are hereby set aside by holding that carbon bushes are liable to be taxed as electrical goods as per notification applicable to the assessment years in dispute. In the result, both the revisions succeed and are allowed with costs; with the observations made above. Petitions allowed. Appendix [The judgment of DR. R.R. MISRA, J., of the Allahabad High Court in Commissioner, Sales Tax, U.P. v. Agarwal Wood Works (S.T.R. No. 844 of 1986 decided on 21st May, 1987) is printed below: ] COMMISSIONER, SALES TAX, U.P. v. AGARWAL WOOD WORKS DR. R.R. MISRA, J.-The present revision has been filed against an order dated 5th May, 1986 passed by the Sales Tax Tribunal for the assessment year 1982-83. The ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... First Schedule of the relevant notification. The expression "accessories" and component parts was added for the first time by the notification dated 15th November, 1971. In this view of the matter, this Court in the case of Kumar Electric and General Stores 1980 UPTC 729 took the view that the goods in dispute are taxable as classified item as accessories of electrical goods and taxable at the rate of 12 per cent. In this view of the matter, the impugned order passed by the Sales Tax Tribunal becomes manifestly erroneous in law and is liable to be set aside. In the result, the revision succeeds and is allowed with costs. The impugned order passed by the Sales Tax Tribunal is set aside with the observations made above and it is held that b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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