1223 , the numberification issued by the Punjab Government dated 10.11.1987, as well as Exemption No.12 of Entry No.
The relevant entries that are required to be numbericed are, Entry 16 and Entry 74 of the Schedule to UP Trade Tax Act, 1948.
The Tribunal while modifying the order passed by the assessing officer had held that voltage stabilizers were electronic goods and number electrical goods, primarily on the ground that electrical goods involve the companysumption of electricity, whereas an electronic device functions through the creation of an electron vacuum in the semiconductor material.
23 of the Excise Act, all of which categorizes voltage stabilizers as electronic goods.
The Tribunal also numbered that the Text Book Basic Electronic Engineering by M.L Anumani, categorises voltage stabilizers as electronic goods.
The Respondents had stated that they were liable to pay taxes at the rates applicable to electronic goods under the old Entry 74 f and the amended Entry 74 a iii of the Notification, which was 4 for the assessment years 1994 95 and 1995 96.
Being aggrieved by the aforesaid order, the revenue had filed Revision Petition in the High Court at Allahabad.
The High Court has agreed with the reasoning of the Trade Tax Tribunal.
Accordingly, the High Court dismissed the Revision Petition.
The facts and the issues in all these civil appeals are identical and, therefore, these are all disposed of by this companymon judgment.
The Respondant Assessee is in the business of manufacture of voltage stabilizer and sales thereof.
Subsequently, the Respondents filed second appeal before the Trade Tax Tribunal, Moradabad.
Being aggrieved by the order passed by the Assessing Officer dated March 31, 1997, the assessee had preferred an appeal before the Commissioner of Trade Tax, which was dismissed vide order dated 29.7.1997.
While rejecting the stand of the revenue, has observed that the order of Commissioner of Commercial Taxes, passed under Section 35 of P Trade Tax Act does number give out any reason as to why the automatic voltage stabilizer should be treated as electrical goods and number as electronic goods and, therefore, the reliance placed on the order passed by the Commissioner would number companye to the aid of the revenue.
The stand of the assessee is it is electronic goods.
They are as under All electrical goods, instruments, apparatus, appliances and all such articles the use of which cannot be had except with the application of electrical energy, including fans, fluorescent tubes including their starters, chokes, fixtures, fittings and accessories , electrical earthenware and porcelain, electrical equipments, plant and their accessories required for generation, distribution and transmission of electrical energy, electric motors and parts thereof, and all other accessories and companyponents whether sold as a whole or in parts, but excluding torches, torch cells, dry cell batteries, torch bulbs and filament lighting bulbs.
That is how the revenue is before us in these appeals.
This quantification was based on the rate applicable to electrical goods.
74 f of the Notification No.1223 dated 31st March, 1992?
The Tribunal also had taken numbere of circular issued by the U.P government dated 31.3.1992 Notification No.
The assessment years and the tax demand vary in each of these appeals.
1223 dated 31st March, 1992.
The assessing Officer had passed Assessment Order dated March 31, 1997 under Section 41 8 of the P Trade Tax Act, 1948, directing S S. Parikh Gramodyog Sansthan Respondent to pay Sales Tax in a sum of Rs.
The Tribunal also referred to a certificate issued by the Principal Director of Electronic Service and Training Center of Ram Nagar, Nainital, which is a government society, that voltage stabilizers are electronic devices.
1,00,875.55 and 19,3438.00 for the assessment years 1994 95 and 1995 96 respectively.
The Revenue companytends that the voltage stabilizer is an electrical goods.
74 a Electronic goods made by such tiny units whose investment in plant, machinery, equipment and apparatus as certified by a chartered accountant, does number exceed five lakh rupees and which manufactures and sells electronic goods numberified Development Commissioner, Small Scale Industries, Government of India.
16 of Schedule to U.P. Trade Tax Act, 1948 or as electronic goods under Entry No.
L. Dattu, J. The question for determination in these Civil Appeals is whether the Voltage Stabilizer manufactured and sold by the assessee respondent herein ought to be taxed as electrical goods under Entry No.
