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TMI Blog2006 (4) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... ording to the assessing authority, the Notification No. TT-II-3407/ XI-9 (116)-94-Act-74/56-Order-94, dated October 1, 1994 issued in exercise of powers under section 8(5) of the Act is not applicable to the applicant case, inasmuch as it was applicable to the goods liable to tax at four per cent under the U.P. Trade Tax Act, 1948 while the electronics goods were liable to tax at four per cent plus one per cent surcharge, i.e., five per cent. This view of the assessing authority has been upheld in first appeal as well as in second appeal. Heard learned counsel for the parties. Learned counsel for the applicant submitted that for the purpose of Notification No. TT-II-3402/XI-9 (116)-94-Act-15/48-Order-94, dated October 1, 1994, rate of tax provided under sections 3A and 3D is relevant. He submitted that section 3E, which provides that payment of additional tax is over and above the tax payable as provided under the notification issued under section 3A of the Act itself does not provide the rate of tax. He submitted that in Notification No. TT-II-3407/XI-9 (116)-94-Act-74/56-Order94, dated October 1, 1994, issued under section 8(5) of the Act the words used are goods liable to ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Sales Tax Act, 1956, or where the State Government, by notification, declares any other single point or a lesser rate, at such other point or at such lesser rate; (b) on the turnover in respect of any food or drink served for consumption in a hotel or restaurant or part thereof, with which a cabaret or floor show is provided therein, at such rate, not exceeding forty per cent, as the State Government may, by notification, declare; (c) on the turnover of spirits and spirituous liquors of all kinds including methyl alcohol and motor spirit, diesel oil and alcohol as defined under the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939, at such point and at such rate not exceeding twenty-six per cent, as the State Government may, by notification, declare: Provided that no tax shall be levied on any goods under this clause if tax is payable on purchase or sale of such goods, under any other Uttar Pradesh Act for the time being in force; (c-1) on the turnover of lottery tickets at such point and at such rate not exceeding twenty per cent as the State Government may, by notification declare; (d) on the turnover in respect of goods spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 1956), in respect of goods declared by section 14 of that Act to be of special importance in interState trade or commerce, and (ii) fifteen per cent in respect of other goods, and with effect from such date, as the State Government may, by notification in the Gazette, specify in relation to purchases made within Uttar Pradesh by a dealer (whether on his own account or on account of any one else), or through a dealer acting as a purchasing agent: Provided that such tax on the turnover of first purchase of mentha herb, shall be levied and paid at the rate of seven per cent, or at such rate not exceeding fifteen per cent as the State Government may, by notification, declare. 3E. Additional tax on certain dealers. (1) Every dealer liable to pay tax under this Act, the aggregate of whose turnover, as referred to in sub-section (2) of section 3, exceeds ten lakh rupees in any assessment year shall, in addition to the tax payable under any other provision of this Act, be liable to pay an additional tax calculated at the rate of five per cent of the tax payable by him for that assessment year under the other provisions of this Act: Provided that in calculating the addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... word '8 per cent,' the figure and word '4 per cent' shall be substituted. (iii) in the entry at Serial No. 7, for clause (c), the following clause columnwise shall be substituted, namely: 74(a) (i) Electronic components, that is to say, all types of passive components, resistors, capacitors, diodes and other active components, transistors, integrated scale, large scale integration/very large scale integration chips, black and white picture tubes, colour picture tubes, power semi-conductors, audio tapes and video tapes, printed circuit boards/connectors, relays upto electronic components, precision electronic components, magnetic media, microwave tube, television components, television glass shell, electronic transducers, actuators, display devices that is light emitting diodes/liquid crystal diodes, micro motors, crystals, tape deck mechanism, etched and framed foils, electronic turners, deflection yokes, line output transformers, electro deposited copper foils, printed circuit board, laminate populated printed circuit boards, power supply devices, cabinet and plastic components. M or I 2% (ii) VCR, VCP, colour television, satellite receiver, video cassette, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the purpose of Notification No. TT-II-3407/XI-9 (116)-94-Act74/56-Order-94, dated October 1, 1994 issued under section 8(5) of the Act rate of tax means rate of tax provided under the notification issued under section 3A of the Act only or additional tax under section 3E of the Act is also to be considered. If the rate of tax provided under the notification, issued under section 3A of the Act is only relevant then the Notification No. TT-II-3407/XI-9(116)-94-Act-74/56-Order-94, dated October 1, 1994 is applicable to the applicant case and the turnover of Rs. 1,45,000 is liable to tax at four per cent and in case the additional tax is also to be considered along with rate of tax provided under the notification issued under section 3A of the Act, the total tax exceeds four per cent and the Notification No. TTII-3407 /XI-9(116)-94-Act-74/56-Order-94, dated October 1, 1994 is not applicable and the disputed turnover is liable to tax at 10 per cent. On conjoint reading of sections 3A, 3D and 3E of the Act, I am of the view that the section 3E of the Act provides for the payment of additional tax at the rate of one per cent on the tax payable, over and above the tax payable as per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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