1979 (4) TMI 153

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....transistor radio sets fall within the category of the goods described in serial No. 15 of Notification No. ST-1738/X-1012-1963 dated 1st June, 1963, and, as such, taxable at 10 per cent or whether they are unclassified items taxable under section 3 of the U.P. Sales Tax Act?" The reference is being treated as a revision in view of the amendment in the law. As has been noticed, the first question is as to whether record players, record changers and records fall within the category of item No. 7 of Notification No. ST-1738/X-1012-1963 dated 1st June, 1963. We will address ourselves to the first question at the outset. Item No. 7 of the notification is to the following effect: "7. Gramophones and component parts thereof and records." &nb....

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....phones of the older model. The normal speed at which records of the older model could be played was at the rate of 78 revolutions per minute, while records now manufactured are normally played at the speed of either 33 r.p.m. or 45 r.p.m. Both the records, however, are capable of emitting the sound recorded on them when played on the appropriate mechanical contrivance. In that fact, the older model of records can still be played on record players, as the speed of record players can be adjusted to suit the revolutions required for playing a particular record. Thus, not only records which can be played on speeds of 33 r.p.m. and 45 r.p.m. but also the older records which can be played at a speed of 78 r.p.m. can also be played on the record p....

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....the subsequent notification. The mere mention of record players in the subsequent notification does not conclusively lead to the result that, but for this notification, the legislature treated record players as separate from gramophones, even though the word "gramophones " was wide enough to include record players. Sometimes notifications after mentioning a general category of articles mention specific categories, which even though might not have been specifically mentioned, would be comprehended in the general category. As there is no essential difference between record players and gramophones, record players were rightly taxed as gramophones. The position of record changers is, however, different. They are obviously not gramophones, as....