- (1.) Heard Sri Subodh Kumar, learned counsel for the revisionist and perused the record. The only issue raised before this Court is that the "electronic equipments imported by revisionist, whether come within the term "machinery" referred to in the schedule of U.P. Tax on Entry of Goods into Local Areas Act, 2007 (hereinafter referred to as the "Act, 2007"), which has come into force w.e.f. 01.11.1999".
(2.) It is contended on behalf of assessee, M/s. Bharat Sanchar Nigam Limited, a Company owned by Government of India engaged in the business of telecommunication, that the various instruments which have been imported by assessee constitute "electronic goods" and since in the schedule, "electronic goods" are not included, therefore, the same are not taxable under Act, 2007, in other words, learned counsel for the revisionist contended that the term "machinery" in Item No. 2 of the schedule under Act, 2007 would not cover "electronic goods" and, therefore, the items imported by assessee i.e., the "electronic goods" are not taxable under Act, 2007.
(3.) Per contra, learned Standing Counsel said that the term "machinery" is a very wide term which would include within its ambit even "electronic goods" and unless there is something to suggest that "electronic goods" are intended to be excluded from the term "machinery", there is no reason to do so by a simple process of interpretation since the entries in schedule are to be given a natural and wider meaning (in the absence of anything to read it narrowly) and whatever would be covered by term "machinery", that would be included in Item No. 2 of the schedule and is taxable under Act, 2007.;