COMMISSIONER OF SALES TAX Vs. AMAR RADIO CABINET WORKS

JUDGEMENT

(1.) THE question that arises in tills reference is as follows :- " Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in coming to the conclusion that radio cabinets and loudspeaker cabinets are covered by the residuary entry No.22 of Schedule E, and that they do not fall within the scope of entry No.65 of Schedule C to the Bombay Sales Tax Act, 1959. "

(2.) THE respondents sought the determination of the question stated above for the purpose of finding out the rate of tax that would be attracted on the sale of radio cabinets and loudspeaker cabinets in which they deal. It may at the outset be mentioned that the respondents are not radio dealers as such, but their business is that of making cabinets for radios and loudspeakers. THE Commissioner of Sales Tax came to the conclusion that radio cabinets and loudspeaker cabinets would fall under entry No.65 of Schedule C, and he answered the question accordingly. On appeal to the Sales Tax Tribunal, that decision was reversed, and it was held that radio cabinets and loudspeaker cabinets are not covered by the said entry No.65 of Schedule C, and, therefore fall within the general residuary entry No.22 of Schedule E. At the instance of the Commissioner of Sales Tax, the question stated above has thereafter been referred to this Court. Entry No.65 of Schedule C to the Bombay Sales Tax Act, 1959, as it stood prior to the 1st of April, 1963, when it was amended, was in the following terms :- "65.Wireless reception instruments and apparatus and radio gramophones, and electrical valves, batteries, transmitters, accumulators, amplifiers and loudspeakers required for use therewith and spare parts of such wireless instruments, apparatuses and radio gramophones. " It may be stated that the Court is concerned in the present reference with the said entry as it stood prior to its amendment on the 1st April, 1963. THE general residuary entry, being entry No.22 in Schedule E of the said Act, is in the following terms :- "22.All goods other than those specified from time to time in Schedules A, B, C and D and in the preceding entries", and it provided for a much lower rate of tax than is provided for in entry No.65 quoted above.

(3.) WE accordingly answer the question referred to us by stating that radio cabinets and loudspeaker cabinets are covered by the residuary entry No.22 of Schedule E, and do not fall within the scope of entry No.65 of Schedule C to the Bombay Sales Tax Act, 1959, as it stood at the material time. In view of the conclusion at which we have arrived, the applicants must pay the costs of this reference fixed at Rs. 250. Reference answered accordingly. .