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TMI Blog2012 (12) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... t are used as raw material for manufacturing of parts and accessories of television, we are of the view that the items in question are covered by entry 42 of Schedule II to the Entry Tax Act. Under the said provision, the interest has been levied on delay in payment of tax. Since a submission has been made that the said interest is relatable to the difference on the rate of tax claimed by the petitioner under entry 42 of the Entry Tax Act and rate of tax levied by the assessing authority under entry 49 of the Entry Tax Act, and since this court has held that entry 42 is applicable, therefore, the interest levied by the assessing authority to that extent cannot be upheld. W.P. allowed - matter is remitted back to the assessing authority f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to be covered under entry 42 of Schedule II of the Entry Tax Act and taxable at 0.5 per cent. The assessing authority had passed the order of assessment dated December 22, 2002, levying entry tax at one per cent on the said item and also charging interest under section 13 read with section 26(4)(a) of the Madhya Pradesh Commercial Tax Act, 1994. The revision petition preferred by the petitioner against the assessment order has been rejected by the revisional authority vide order dated November 3, 2003. The learned counsel appearing for the petitioner has submitted that the items in question are the goods made of glass and glassware, therefore, they are covered under entry 42 of Schedule II to the Entry Tax Act at 0.5 per cent. As ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lop is mechanically sealed for the lifetime. The getter flashing, sparking and aging are done for making the picture tubes operational. The petitioner is placing reliance upon entry 42 of Schedule II to the Entry Tax Act, which reads as under: SCHEDULE II S. No. Description of goods Rate of tax (per cent) 42 All types of crockery, goods made of China and Tamchina, goods made of glass and glassware, but excluding glass chimneys of hurricane lanterns and kerosene lamps. 0.5 SCHEDULE II S. No. Descriptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or accessory of the main item. It is the settled position in law that the process of manufacture of a product and the end-use to which it is put, cannot necessarily be determinative of the classification of that product under the fiscal schedule but more important is whether the broad description of the article fits in with the expression used in the tariff. For purpose of classification of a product the relevant factors, inter alia, are statutory fiscal entry and the basic character, function and use of the goods. When a commodity falls within a tariff entry by virtue of the purpose for which it is put to, the end-use to which the product is put to, cannot determine the classification of that product. (See: [1987] 64 STC 180 (SC); [198 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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