Sudhir Agarwal, J. - (1.) HEARD Sri Bharat Ji Agrawal, learned senior advocate, assisted by Sri Piyush Agrawal and Sri Nikhil Agrawal, advocates, for the assessee and learned standing counsel for the Revenue. The question up for consideration in all these cases is "whether a 'VSAT will be covered by the term 'satellite receiver' under entry 75(i) of the Notification dated January 29, 2000 or it will be covered by entry 75(iii) under residual items of electronic goods -
(2.) THE two entries at item No. 75(i) and (iii) read as under: "75(i) Television, video cassette recorders, 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. (iii) Microwave oven and all other electronic goods not specified anywhere else in the Schedule or in any other notification." The assessee deals in manufacture and sale of "VSAT". Revenue is of the view that "VSAT" is nothing but a "satellite receiver" and, therefore, taxable under entry 75(1) of the notification dated January 29, 2000, while the assessee claims that "satellite receiver" is different from "VSAT". None of the items mentioned in entry 75(i) would take within its ambit "VSAT" and, therefore, it would be covered by entry 75 (iii) and taxable thereunder. The Tribunal in some of the cases has taken view that "VSAT" is a "satellite receiver" and, therefore, taxable under entry 75(i). Hence the revisions preferred by assessee assailing those orders of the Tribunal, while in another matter, Tribunal has taken a different view and held that "VSAT" is not a "satellite receiver", hence, taxable under entry 75(iii). Hence Revision No. 1728 of 2005 is by the Revenue, assailing the aforesaid order of the Tribunal.
(3.) IN other words, the Tribunal also has taken different views in different matters and, therefore, this court is now called upon to decide whether "VSAT" is a "satellite receiver", or, being not covered by any item mentioned in entry 75(i) and (ii), it is taxable under entry 75(iii). Since it is not disputed by any of the parties that none of the other item in entry 75(i) and (ii) would cover "VSAT", and, the dispute relates only vis -à -vis "satellite receiver", therefore, the issue to be adjudicated by this court has narrowed down to whether "VSAT" is a "satellite receiver" or something other than that.;