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TMI Blog1998 (3) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... onic toys. There is a fundamental difference between electrical goods and electronic goods. It is explained by the petitioner that electrical goods used electricity to render service to various moving parts either directly or through gears for a given output. Illustrations are motors, fans, bulbs, etc. On the contrary, electronics is the employment of integrated circuits, capacitors, diodes, etc., which are activated and maintained by a low voltage button cell or battery cell. It is not a moving part. It is stated that the diodes and chips provide the functional capacity to the instrument. 3.. The Tamil Nadu General Sales Tax Act, has been dealing with electronic goods at different time in different manners. Earlier, Sl. No. 41-C dealt wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... juncture make it clear that after the clarification issued by the Commissioner to the respective manufacturers on December 20, 1995 it is not disputed that the manufacturers are charging sales tax at the rate of 8 per cent and paying over the same to the department. In this connection, the petitioners in O.P. Nos. 1353 to 1358 of 1996 have in fact addressed a letter on March 1, 1996 and the following para is apposite. As per the TNGST Act, all consumer electronic goods are classified in the First Schedule, Part B. Now your department have classified electronic toys under item 63 of the First Schedule, hence there is total confusion. As such we have requested the Principal Commissioner and Commissioner of Commercial Taxes, Ezhilagam, Chen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain items and at the end it says other electronic goods and parts and accessories are also included in the said entry. If entry 50 is comprehensive enough to include electronic toys, the argument is entry 63 which is a residual entry has no part to play. This is precisely the reason why the department was conceding the reduced rate of 3 per cent in respect of electronic toys manufactured by the petitioners while passing earlier orders of assessment . It is only on the basis of a letter of the Commissioner abovesaid that the revision is sought to be made or has already been made. 8.. The question then arises as to whether the Special Tribunal can interfere at this stage. But there is an interesting judgment of the Supreme Court, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -B of the M.P. Act, during the relevant time. No doubt, subsequently a provision of law has been introduced, which certainly was not available at the relevant time. The ratio of the said Supreme Court judgment is very clear and it is possible to interfere at this stage of the assessment proceedings because of the letter issued by the Commissioner dated July 7, 1993 and on subsequent dates. I am clearly of the opinion that entry 50 quoted by me is wide enough to include electronic toys manufactured by the petitioners. Admittedly, during the relevant time the assessments having been made by accepting the rate of 3 per cent the manufacturers did not collect sales tax at the rate of 8 per cent from the consumers. To this extent, they will be se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to special excise duty. At the same time, we have also expressed the view that the goods manufactured/produced on or before February 28, 1979 but cleared thereafter would be liable to pay the said duty at the rate and valuation in force as on February 28, 1979. In the light of the fact that the duty was continued from 1978 to 1986, indeed up to February 28, 1989 and also in view of the principle behind the presumption incorporated in section 12-B of the Central Excise Act inserted by the Central Excises and Customs Law (Amendment) Act, 1991-which is but a legislative recognition of a widely accepted presumption-we think it appropriate to direct that the assessees shall not be entitled to refund of any amount collected from them by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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