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TMI Blog1998 (3) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 23718 dated June 1, 1989, and therefore, there should be a direction to the department to conform to the said G.Os. In the counter-affidavit, it is stated that computer stationery being paper cannot be regarded as electronic goods and there can be no declaration in a writ petition where no specific relief asked for. It is also stated that the memo clarified only G.O. Ms. No. 520 which was rescinded with the consequence that the subsequently G.O. Ms. No. 864 did not have such clarification by which the petitioner could claim the concessional rate. 3.. The learned counsel for the petitioner took us through the Government Orders and submitted that even though generally computer stationery being paper may not fall under the entry of electronic goods, by means of the Government Order, they have been carved out of entry 19 of the Sixth Schedule and given a special treatment as part of the electronic goods for the sake of encouraging the industry. It was submitted that the same concession was available even today in respect of the Central Sales Tax Act, and therefore, there was no justification for treating computer stationery as not eligible for that concession under the Andhra Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout which the machine cannot be operated but which is not part of it. In the case of State of Uttar Pradesh v. Kores (India) Ltd. [1977] 39 STC 8 (SC), it was observed with reference to typewriter ribbon just as aviation petrol is not a part of the aeroplane nor diesel is a part of a bus, in the same way, ribbon is not a part of the typewriter though it may not be possible to type out any matter without it . The word consumables is used in the Andhra Pradesh General Sales Tax Act and the Rules as a distinct item. Now-a-days, the word peripherals is the expression which connotes articles which are used with a computer, etc., but not an integral part of it as given in the Oxford dictionary. It is significant that Tariff Act which has adopted the international harmonised system of nomenclature does not treat that computer stationery or any stationery which is used in recording equipment as part of that equipment but treats such stationery as falling under general head of paper only. In this background, the learned counsel for the petitioner also did not seriously contend that the computer stationery falls under item 38 of the First Schedule. Item 19 of the Sixth Schedule reads ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roval, Government of India or production programme approval issued by the State Government of Andhra Pradesh/Central Government or any other competent authority of Government of India or State Government of Andhra Pradesh possessing a certificate issued by the Commissioner of Industries, Government of Andhra Pradesh in the pro forma mentioned in the annexure. (2) For the purpose of this notification the term electronic goods means electronic systems, instruments, appliances, apparatus, equipment operating on electronic principles and all types of electronic components, parts and materials and includes- (i) consumer electronics; (ii) electronic test and measuring instruments; (iii) medical electronic equipment; (iv) electronic analytical instruments; (v) electronic equipment/instruments for nuclear, geoscientifc and other special applications; (vi) electronic process control equipment; (vii) power electronic equipment; (viii) electronic industrial automation and control equipment; (ix) electronic data processing systems and electronic office equipment; (x) electronic broadcasting equipment; (xi) electronic communication equipment; and (xii) electronic a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 items serially listed in the classification correspond to the 12 items given in the G.Os. The 13th item in the classification is electronic components, a list of which is given. The 14th item is parts, for which also there is a list. The 15th item is electronic materials and chemicals. No list is given but it only states give details . The 16th item is miscellaneous electronic item and 16.6 is computer stationery, paper tape, punching cards, printing paper, ribbons, etc., specified. 14.. The question that we have to address is whether the two G.Os. Nos. 520 and 521 read with the memo, along with the classification given by the Electronics Commission, extended concessional rate of tax to computer stationery. The learned Government Pleader submitted that the memo adopting the classification of the Electronics Commission was intended only to expand the scope of 12 items and was never intended to include any item which was essentially not electronic goods. In other words, he submitted that though item 38 of the First Schedule was not mentioned, these G.Os. related only to the goods falling under item 38 of the First Schedule. The learned counsel for the petitioner, however, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e classification of Electronics Commission which has put the computer stationery in the list of miscellaneous electronic items. That list includes even decorative name plates, plastic cabinets, tools for electronic equipment. It appears that such a classification will be more appropriate for the manufacturer of miscellaneous articles which go along with the manufacture of electronic goods but may not be appropriate for understanding the scope of the words electronic goods in common parlance. 15.. The only issue is whether the computer stationery will fall under materials for which no list is given in the classification of the Electronics Commission. The learned Government Pleader submitted that this word also must be qualified by the word electronic as in entry 38 of the First Schedule and cannot take in computer stationery. But we find that there is a slight difference. In item 38 the expression is other electronic equipment and material and parts and accessories thereof whereas in this G.O., the expression is all types of electronic components, parts and materials and include 12 items. Since the word thereof is missing, it is possible to construe the word materials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e trade have understood the meaning of the expression electronic goods with reference to the classification given by the Electronics Commission. The concession itself was initiated as a protection to the electronic industry of which the consumables and peripherals were treated as part of the purpose of such encouragement. If the concession is withdrawn by a change of opinion with reference to the meaning of the words electronic goods , there will be an unintentional discouragement for the production of consumables and peripherals in the competitive trade and the impact will fall on the consumers if not on the local dealers. But the fact remains that the memo clarifying the meaning of electronic goods has been omitted to be issued with reference to G.O. Ms. No. 864 issued under the Andhra Pradesh General Sales Tax Act. It is not clear whether the omission of the memo clarifying the meaning of electronic goods is intentional or accidental. Since the concession is still available under the Central Sales Tax Act by the same definition, we are of the considered opinion that the Government should consider whether the omission to reissue the memo clarifying the meaning of the expre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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