1984 (11) TMI 298

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....e) and multigrove V/D silver (item No. 8702 in the catalogue) which were effected under an invoice dated 30th July, 1973. This determination was sought under section 52 of the Bombay Sales Tax Act, 1959. The Commissioner of Sales Tax held that the sales in question were liable to tax under entry 15(1) of Schedule E to the Bombay Sales Tax Act, 1959 as then in force, and not under entry 7A of Schedule E to the Bombay Sales Tax Act, 1959 as then in force.   2.. Being aggrieved by the decision of the Commissioner of Sales Tax the respondents filed a first appeal before the Tribunal. The articles in question as also the literature pertaining to these articles were produced before the Tribunal as also before the Commissioner of Sales Tax....

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....------------------------------------------- 1 2 3 4 5 6 --------------------------------------------------------------------------------------- 7A All kinds of stoves, Six Three Six 11.5.73 pressure lamps, incanto descent lanterns and 30.6.81 lamps and cookers and components, parts and accessories thereof including gas mantles. * * * * * 15. (1) Domestic electrical Eleven Three Eleven 11.5.73 appliances including to electric fans and 30.6.81 components, parts and accessories pertaining to such appliances (but excluding electric bulbs). -------------------------------------------------------------------------------------- Looking to these entries it is clear that lamps are expressly covered by entry 7A. It is therefore n....

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.... decision in the case of Viswa & Co. v. State of Gujarat reported in [1966] 17 STC 581. In that case the entry in question was entry 52 of Schedule B to the Bombay Sales Tax Act at the relevant time which related to "domestic electrical appliances other than torches, torch cells and filament lighting bulbs". The Court held that electric fans were domestic electrical appliances within the meaning of that entry. It is difficult to see how this decision helps the applicants because the question in the present case is not whether the lamps or lamp shades or lamp fittings can be described as domestic electrical appliances or not. We have to consider whether they more appropriately fall under a specific entry which deals with lamps, viz., entry 7....