Yashwant Varma, J. - (1.) Heard Sri S.D. Singh, learned Senior Counsel assisted by Sri Garav Mahajan who has appeared for the revisionist and Sri B.K. Pandey who has appeared on behalf of the State-respondents.
(2.) These two revisions with the consent of parties have been taken up for disposal together. The issue which arises for consideration in these revisions is whether a Car Stereo System was liable to be taxed under Entry 75 of a Notification dated 13 December 2002 or whether it was liable to be classified and taxed on the basis of it falling under Entry 18 of the Notification dated 29 January 2001 as amended and reiterated vide Notification dated 9 May 2003. The two competing entries read as follows: NOTIFICATION DATED 13.12.2002 In the list to the aforesaid notification, after entries at serial Number 74, the following entries shall column wise be inserted, namely : JUDGEMENT_132_LAWS(ALL)10_2016_1.html Notification dated 29 January 2001
(3.) In the aforesaid notification, at Serial Number 1, 18, 29, 59, and 69, the following entries shall column wise be substituted, namely JUDGEMENT_132_LAWS(ALL)10_2016_2.html;