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TMI Blog2022 (11) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... termined is "whether in the facts and circumstances of the case, Deep Freezers will not fall in specific entry of 'Air Conditioners and Refrigerator' and will fall in general entry as held by the Rajasthan Tax Board". 2. With consent of the parties, matter is taken up for final hearing. As common issue is involved in all these revisions, they were taken up together and are now being adjudicated by this common order. STR No. 232/2020 is taken as lead file for the purpose of facts. 3. Vide assessment order dated 18.02.2016, learned Commercial Tax Officer held that the goods in question (Deep Freezers) would classify under the heading of "Air Conditioners & Refrigerator", i.e. Entry 9 in Schedule VI, and be taxed at the rate of 15%, and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by experts and accepted worldwide, also includes Refrigerator, Deep Freezers and other freezing equipment under the broad entry of Heading No. 84.18. Learned counsel further submits that as per settled position of law, as held by Hon'ble Supreme Court in Commissioner of Commercial Tax, U.P. vs. A.R. Thermosets (Pvt.) Ltd. : (2016) 16 SCC 122 and Mauri Yeast India Pvt. Ltd. vs. State of U.P. and Ors. : (2008) 5 SCC 680, it has time and again been held that in interpreting different entries, the contents and the description of the basic entry has to be looked into and the end user test has to be applied. Recourse to the residuary entry should be taken as a last resort and when there is a conflict between two entries, the one which leads to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than cooling, cannot be equated with Refrigerators. Furthermore, as per settled position of law, when two views are possible while interpreting a tax statute, the interpretation that is favourable to the assesse has to be adopted. Learned counsel further submit that the classification under the residuary entry was adopted by the assesse under the self-assessment system based on sound legal advice and interpretation of law as done by Hon'ble Apex Court and tax at applicable rate was paid accordingly under the residuary entry. Reliance is placed upon Apex Court judgment of Atul Glass Industries (Pvt.) Ltd. and Ors. vs. Collector of Central Excise and Ors. : (1986) 3 SCC 480. Learned counsel further submits that the Revenue themselves have iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Notifications dated 24.03.2005, 08.03.2006 and 09.03.2011, which are authored by Revenue themselves and the reasoning adopted by the Appellate Authority as well as by the Tax Board, in my opinion, is flawless. 8. In view of the above, on account of the reason that Deep Freezer are distinct product not covered under 'Air Conditioner and Refrigerator' and that the notification dated 09.03.2011 specifically excluded Deep Freezer, this Court is not inclined to interfere with the order impugned. The judgments of A.R. Thermosets (supra) and Mauri Yeast (supra), relied upon by the Revenue are not applicable in the facts of the present case because the entry of 'Air Conditioner and Refrigerator' is limited and there is no conflict between the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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