ASHWANI KUMAR MISHRA,J. - (1.) The product manufactured and sold by the assessee to M/s. Samsung India Electronics Private Ltd. is the 'stand', which according to the assessee is a part of the LED TV, and is sold along with TV itself and therefore, is liable to be taxed in accordance with Schedule II Part-B Entry 9 i.e. 'LED panel and parts'.
(2.) The First Appellate Authority had accepted the assessee's claim, but upon an appeal filed by the revenue, Tribunal has rejected it. A finding is returned that stand is sold with the LED as an accessory, and is not a part of LED TV so as to be covered by Entry 9. For coming to such finding, the Tribunal has examined the product sold in the market. The Tribunal has opined that LED TV can be mounted on wall and the stand, which is sold along with LED, is not a standard part of the product itself. Aggrieved by such finding, the assessee has preferred the present revision.
(3.) A supplementary affidavit is filed today on behalf of the assessee, which is taken on record. The LED T.V. user manual is annexed along with it. Attention of the Court is invited to page 6, wherein accessories are specified, which does not include 'stand'. Instead, at page 7 the control panel clearly shows that a stand is contemplated to be sold along with the LED T.V., and the manner of installation of stand is also specified in the user manual. Learned Counsel has also invited attention of the Court to Sections in users manual, which deals with installation of wall mount. It is mentioned that wall mount kit is sold separately along with LED T.V. Submission is that the user manual had been relied upon by the First Appellate Authority, but the same has not been taken note of by the Tribunal while allowing the appeal.;