STATE OF A P Vs. V V RAMA RAO AND COMPANY

JUDGEMENT

(1.) A common question that arises in these tax revision cases is whether prior to Amendment Act No. 49 of 1976 which inserted the word "televisions" in entry 3 in the First Schedule to the A. P. General Sales Tax Act, 1957, the televisions or parts and accessories thereof can be taxed under the said entry 3 or should they be taxed as general goods under section 5 of the Act. Entry 3 before the amendment read as under :

(2.) BY virtue of the amendment the word "televisions" was inserted after the words "radio gramophones" and before the words "electrical valves". In these cases we are concerned with the period prior to 1st September, 1976. We immediately make it clear that so far as the period commencing on and from 1st September, 1976 is concerned there is no dispute; even the assessee does not dispute, that the televisions and parts and accessories thereof are chargeable to tax under entry 3. The controversy is only with respect to the period prior to 1st September, 1976.

(3.) WHAT is significant is that the television is not brought within the meaning of "wireless". Similarly the meaning of the word "television" in the same dictionary is given in the following words :