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TMI Blog2013 (7) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... ich makes no reference to it being electrical or electronic - Thus irrespective of whether the parts or the heart of the instrument is electronic, the instrument of the petitioner is that of the medical instrument and the appliances, the Assessing Officer rightly brought the item under Entry 20, Part C of the First Schedule, assessable at 5%. It is settled law that when there is a special entry to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aman, J.) The assessee is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assessment year 1995-96 raising the following questions of law :- "1. Whether the Appellate Tribunal was right in confirming the levy of tax at the higher rate of 5% when the equipments sold by the petitioner are electronic equipments liable to tax @ 3% under Entry 29 of Part B of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 20, Part C, First Schedule, assessable at 5% till 16.07.1996. The Sales Tax Appellate Tribunal rejected the assessee's contention by referring to the Clarification issued on 30.05.1994 in No.D.Dis.Acts Cell II/11753/94. The Tribunal pointed out that to be an electronic medical instrument, the heart of such instrument must be electronic ; since there are no material evidence offered, the item in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate 312393 5. Entry 20, Part C of the First Schedule from 01.04.1994 to 16.07.1996 reads as under:- S.No. Description of the goods Point of levy Rate of tax per cent(Effective from) 20 Entry from 01.04.1994 to 16.07.1996 (B) Instruments and appliances used in medical, surgical, dental or veterinary sciences, including apparatus, other electromedical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edule, assessable at 5%. It is settled law that when there is a special entry to deal with the item in question, one has to give preference to the same over the general entry. Entry 50, Part B of the First Schedule being the general entry, Entry 20, Part C of the First Schedule being one to deal with the instruments and appliances in medical, surgical, dental or veterinary science, we have no hesi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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