SHIVA KIRTI SINGH, J. - (1.) Common judgment and order of the High Court of Judicature at Madras dated 29.09.2009 in Tax Case Nos.1834 of 2006, 2307 of 2008 and Writ Petition No.18770 of 2000 is under challenge in these appeals. The High Court has rejected the case of the appellant assessee in respect of Assessment Years 1993 -94 and 1994 -95 and as a consequence also rejected the challenge to the penalty and thereby upheld order of Sales Tax Appellate Tribunal which arose out of orders under Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as 'the Act') passed by the original authority as well as appellate authority, all against the appellant.
(2.) For both the assessment years the dispute is confined to an issue of law relating to classification of the goods sold by the appellant. According to the appellant it is engaged in the sale of electronic goods (survey instruments) imported from other countries and such goods should rightfully fall within Entry 50, Part B of Schedule I of the Act attracting rate of 3%. On the other hand the authorities have taken the stand that survey instruments, whether electronic or otherwise, are covered by Entry 14, Part F of Schedule I, chargeable @ 16%. Since appellant's claim was not accepted by the Commercial Tax Officer who assessed the appellant at 16% leading to demand of tax as well as penalty, the appellant preferred appeal before the Appellate Commissioner. On being unsuccessful, the appellant preferred further appeal before the Tribunal and then the matter reached the High Court leading to the impugned order under appeal. The two relevant entries, i.e., Entry 50 of Part B and Entry 14 of Part F of Schedule I are as follows: JUDGEMENT_92_LAWS(SC)2_2016.jpg
(3.) There is no difficulty in accepting the consistent finding of the authorities based upon appellant's own declaration in respect of goods which were imported and declared before the customs authorities as survey instruments, that the goods are covered by the generic expression 'survey instruments'. The main controversy is whether on account of being electronic survey instruments the goods would be out of Entry 14 so as to fall under Entry 50. The High Court and all the authorities have taken a consistent view that Entry 50 itself clarifies that it covers all electronic instruments, apparatus, other than those specified elsewhere in the Schedule and since the goods in question are specified under the generic term 'survey instruments' in Part F Entry 14, they will stand excluded from Entry 50 of Part B.;