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TMI Blog2013 (5) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... ered under the entry electronic equipments. Thus fully automatic machines manufactured by the assessee should be taxed at the rates applicable to the electronic equipments i.e. to say that at the rate of 8%. The impugned order of the tribunal is set aside. - Sales/Trade Tax Revision No.-497 of 2009 - - - Dated:- 25-4-2013 - Bharati Sapru,J. For the Petitioner : Piyush Agrawal,Bharatji Agrawal,Shubham Agrawal For the Respondent : C. S. C. ORDER The present revision has been filed by the revisionist company against the order passed by the Tribunal dated 24.3.2009 for the assessment year 2003-04 under the U.P. Trade Tax Act, by which the tribunal has come to the conclusion that electrical washing machines which are bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttar Pradesh Trade Tax Act, 1948 (U.P. Act no.15 of 1948) and section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no.1 of 1904), the Governor is pleased to make with effect from January 17,2000, the following amendment in Government Notification no.KA.NI-2-100 /X-9(231)/94 U.P. Act-15-48 Order 2000, dated January 15, 2000 (S.No.92) as amended from time to time: AMENDMENT In the Schedule to the aforesaid notification for entries at serial number 3, 7 and 75 the following entries respectively shall, column-wise be substituted, namely: - Serial number Description of Goods Point of tax Rate of tax percentage 1 2 3 4 3. (i) All electrical goods, instrumen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, satellite receiver, wireless set, video cassette, video games, electronic toys and telephones including cordless phones and parts of telephones and cordless phones. M or I 12% (ii) Computer hardware, software and parts thereof, and electronic components that is to say all types of passive components, resisters, capacitors, diodes and other active components, transistors, integrated circuits, large scale integration, very large scale integration chips, black and white picture tubes, colour picture tubes, power semiconductors, audio tapes and video tapes, printed circuit boards, connectors, relay, auto electronic components, precision electronic components, magnetic media, microwave tube, television components, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the learned senior counsel for the respondent that washing machine is specifically mentioned in item no.38(iv) of the schedule to the said Act. Therefore, it was contended that notification of 20th July, 1988 cannot apply because in the case of washing machine the rate of duty specified under entry 38(iv) is 10 per cent. We are unable to agree with this contention for the simple reason that entry 38(iv) relates to electrical items including electrical washing machine whereas electronic item or products are referred to in entry 38 (v). An electronic washing machine would come under 38 (v) and the notification dated 20th July, 1988 would apply to all electronic goods including automatic washing machines of the appellants." This Hon'ble Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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