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TMI Blog2011 (3) TMI 1515X X X X Extracts X X X X X X X X Extracts X X X X ..... eral Sales Tax Act - W.A. Nos. 1679,1680 of 2000 - - - Dated:- 10-3-2011 - CHITRA VENKATARAMAN AND JANARTHANARAJA P.P.S., JJ. The judgment of the court was delivered by MRS. CHITRA VENKATARAMAN J. These appeals are against the orders of the Joint Commissioner passed in exercise of suo motu revision powers, wherein, the revisional authority restored the order of the assessing authority as regards the tax levied on L.P. records as falling under entry 9 of the First Schedule, taxable at 15 per cent. The assessment orders involved in all these cases are for the assessment years 1986-87 to 1991-92 under the Tamil Nadu General Sales Tax Act. The writ appeals relate to the assessment under the Central sales tax for the aforesaid years. As the issues are one and the same, a common judgment is passed. The assessee herein is a dealer in gramophone records and cassettes. The assessee claimed that the goods in question were assessable under entry 41C of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. They were to be assessed at concessional rate as per the notification effected in G.O.P. No. 253/ CT RE dated March 17, 1986. The assessee contended that the gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pping of the proceedings. The Joint Commissioner considered the contentions of the assessee, but however, came to the conclusion that the distinction between the gramophone record and the L.P. record existed only in the operation of the disc devised to play with particular revolution per minute. Consequently, holding that L.P. records are not electronic goods, the Joint Commissioner restored the order of the assessing officer. Aggrieved by the same, the present appeals are filed by the assessee. The learned counsel for the appellant/assessee herein took us through the relevant entries as well as the notification in G.O.P. No. 253 dated March 17, 1986, followed by the notification in G.O.P. No. 724 dated May 9, 1988 and notification G.O.P. No. 724 dated May 9, 1988, made in exercise of powers under section 17(1) and (3) of the Tamil Nadu General Sales Tax Act, 1959, whereby the Government of Tamil Nadu reduced the rate of tax in respect of electronic goods from 10 per cent to two per cent, which was subsequently cancelled under the notification in G.O.P. No. 155 in No. II (1)/CTRE/52(c)/90 dated March 17, 1990. However, subsequent thereto, in G.O.P. No. 155, No.II (1)/CTRE/ 52(f) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put forth by the learned counsel on either side, it is necessary that the relevant entries, as existed during the relevant assessment years, need to be noted, which are extracted below: Entry 9 of I Schedule 9. Gramophones and other component parts and accessories thereof, gramophone records and gramophone needles. 10. Dictaphone, taperecorder and other similar apparatus for recording sound and their parts and accessories. 41C. Electronic systems, instruments, apparatus, appliances (other than those specified elsewhere in this Schedule) but including electronic cash registering, indexing, cardpunching, franking and addressing machines, computers of analog and digital varieties, onerecord units, word processor and other electronic goods and parts and accessories of all such goods. From a reading of the above entries, it is clear that gramophone and other parts and accessories fall under entry 9 assessable at 15 per cent. Entry 41C is a specific entry to include the specific electronic goods and the other electronic goods and parts and accessories of all such goods. When the entries thus speak about the parts and accessories of electronic goods, the notifications, gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this angle. The learned counsel for the assessee could not deny this. Referring to the decision in State of Uttar Pradesh v. Kores (India) Ltd reported in [1977] 39 STC 8 (SC), learned counsel for the appellant/assessee fairly pointed out that the disc sold by the appellant is not a component of long playing records. The decision therein in the reported case related to the sale of typewriter ribbon. The apex court pointed out that the typewriter ribbon are not parts of the typewriter, though it may not be possible to use the typewriter without ribbon. Applying the said decision to the facts herein, treating the disc as an accessory, the performance of the long playing records, no doubt, requires a disc for its operation. However, that, by itself, cannot bring it to entry 41 C to qualify for a concessional levy. Even though learned counsel for the appellant brought to our attention the New Law Lexicon Dictionary, as regards the meaning of electronic , we do not find that the dictionary meaning would give any assistance to the assessee as regards the issue to fall under electronic item. On going through the entries under the Schedule, we are convinced that the disc, as such, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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