1988 (3) TMI 414

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....as to what should be the rate of tax payable on carbon bushes. The Sales Tax Officer assessed the turnover of the assessee at 11 per cent holding that these bushes are electrical goods. The Assistant Commissioner (judicial), however, allowed the appeal filed by the assessee and held these carbon bushes as unclassified items taxable at 8 per cent. Feeling aggrieved, the Commissioner of Sales Tax filed appeals before the Sales Tax Tribunal for the aforesaid two years, which have been disposed of by the Sales Tax Tribunal by the aforesaid impugned order. I have heard learned counsel for the parties. Learned Standing Counsel has during the course of his arguments laid stress on the fact that carbon bushes are "accessories" and "components" o....

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....ed for use in projectors or other cinematographic equipment, and "arc carbons" are mainly used for production of powerful light used in projectors in cinemas as and are known as "cinema arc carbons" in the market. It has been further held that the fact that "arc carbons" can also be used for searchlights, signalling, stage lighting, or where powerful lighting for photography or other purposes may be required, could not detract from the classification to which the carbon arcs belong. In the case of Commissioner of Sales Tax, U.P. v. Cuttler Hammer (India) Ltd. [1983] 53 STC 396 (All.); 1983 UPTC 1030, motor starters or contactors, push buttons and heater corks were held to be taxable as being accessories to the equipment for generation, d....

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....sioner (judicial) are manifestly erroneous in law and are liable to be set aside and are hereby set aside by holding that carbon bushes are liable to be taxed as electrical goods as per notification applicable to the assessment years in dispute.   In the result, both the revisions succeed and are allowed with costs; with the observations made above. Petitions allowed. Appendix [The judgment of DR. R.R. MISRA, J., of the Allahabad High Court in Commissioner, Sales Tax, U.P. v. Agarwal Wood Works (S.T.R. No. 844 of 1986 decided on 21st May, 1987) is printed below: ] COMMISSIONER, SALES TAX, U.P. v. AGARWAL WOOD WORKS DR. R.R. MISRA, J.-The present revision has been filed against an order dated 5th May, 1986 passed by th....