1988 (6) TMI 318

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....fore the amendment read as under: "3. Wireless reception instruments and apparatus, radios, radio gramophones, electrical valves, accumulators, amplifiers and loud speakers and spare parts and accessories thereof."   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....

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....enever particular goods are included in a particular entry by way of an amendment, those goods have become taxable under the entry for the first time. That may not be the only or the necessary inference. Very often amendments are made with a view to clarify the matter or by way of abundant caution or to leave no room for controversy or dispute. All the same the question arises, applying the common parlance test or commercial parlance test, whether "television" can be included within the meaning of the expression "wireless reception instrument and apparatus". We think not. In the Concise Oxford Dictionary of Current English, VI Edition, edited by J.B. Sykes, the word "wireless" is given the following meanings: "1. Without wire(s) (~telegr....