- (1.) THE present revision has been filed by the revisionist company against the order passed by the Tribunal dated 24.3.2009 for the assessment year 2003-04 under the U.P. Trade Tax Act, by which the tribunal has come to the conclusion that electrical washing machines which are being manufactured by the assessee are liable to be assessed at 12% under the Entry 3 (ii) of the notification no.298 dated 29.1.2000 whereas it is the contention of the assessee that the rate of tax which is to be imposed on the electrical washing machines is 8% as per the same notification no.298 dated 29.1.2000, which has been issued under section 3-A of the U.P. Trade Tax Act.
(2.) IT is the contention of the learned counsel for the assessee that there are two specific entries and Entry no.75 of the notification deals with 'electronic goods' under which it is covered whereas entry 3 of the notification deals with 'electrical goods' and does not apply to the assessee. Learned counsel for the assessee has relied on the decision of the Hon'ble Apex Court in the case of M/s.B.P.L. Limited versus State of Andhra Pradesh reported in 2001 (vol.121) STC 450 wherein the Hon'ble Apex Court has taken a view that the electrical appliances are quite different from electronic appliances and therefore electrical goods which are not to be covered under the entry electronic equipments.
(3.) THE entries with regard to electrical and electronic goods incorporated in the notification read as under: "K.A.NI.2-298/XI-9(231)/94-U.P.Act15-48-Order-2000 Dated Lucknow: 29th Jaunary, 2000 WHEREAS the State Government is satisfied that it is necessary so to do in public interest: NOW THEREFORE in exercise of the powers under clause (d) of sub-section (1) of section 3-A read with section 25 of the Uttar Pradesh Trade Tax Act, 1948 (U.P. Act no.15 of 1948) and section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no.1 of 1904), the Governor is pleased to make with effect from January 17,2000, the following amendment in Government Notification no.KA.NI-2-100 /X- 9(231)/94 U.P. Act-15-48 Order 2000, dated January 15, 2000 (S.No.92) as amended from time to time: AMENDMENT In the Schedule to the aforesaid notification for entries at serial number 3, 7 and 75 the following entries respectively shall, column-wise be substituted, namely: - Serial Description of Goods Point of tax Rate of tax number percentage 1 2 3 4 3. (i) All electrical goods, instruments, M or I 10% apparatus, appliances and all such articles the use of which cannot be had except with the application of electrical energy including fans, air circulators, fluorescent tubes (including their starters, chokes, fixtures, fittings and accessories), electrical earthenware and porcelain, electrical equipments, plants and their accessories required for generation, distribution and transmission of electrical energy (including transformers and electrical cables), electric motors and parts thereof and all other accessories and components whether sold as a whole or in parts but excluding torches, torch cells, dry cell batteries, torch-bulbs and filament lighting bulbs and also excluding goods mentioned in clause (ii) below. (ii) Washing machines, vaccum M or I 12% cleaners, voltage stabilizers, transmission wires and towers and A.C.S.R. Conductors including components, parts and accessories thereof. 4 (i) Art brass ware First sale by the 5% dealer other than Karkhanedar as defined by the State Government by notification from time to time or sale by the importer. (ii) Utensils made of brass, bronze First sale by the 5% (Kansa) metal (phool) or German dealer other than silver and part thereof. Karkhanedar as defined by the State Government by notification from time to time or sale by the importer. 75 (i) Television, video cassette recorders, M or I 12% video cassette player, satellite receiver, wireless set, video cassette, video games, electronic toys and telephones including cordless phones and parts of telephones and cordless phones. (ii) Computer hardware, software and M or I 4% parts thereof, and electronic components that is to say all types of passive components, resisters, capacitors, diodes and other active components, transistors, integrated circuits, large scale integration, very large scale integration chips, black and white picture tubes, colour picture tubes, power semiconductors, audio tapes and video tapes, printed circuit boards, connectors, relay, auto electronic components, precision electronic components, magnetic media, microwave tube, television components, television glass shells, electronic transducers, actuators, display devices that is light emitting diodes, liquid crystal diodes, micro motors, crystals, tape deck mechanism, etched and framed foils, electronic tuners, deflection yokes, line output transformers, electro deposited copper foils, printed circuit board, laminate, populated printed circuit boards, power supply devices, cabinet and plastic components. (iii) Microwave oven and all other M or I 8% electronic goods not specified anywhere else in the Schedule or in any other notification. ;