2013 (5) TMI 58

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....ed at 12% under the Entry 3 (ii) of the notification no.298 dated 29.1.2000 whereas it is the contention of the assessee that the rate of tax which is to be imposed on the electrical washing machines is 8% as per the same notification no.298 dated 29.1.2000, which has been issued under section 3-A of the U.P. Trade Tax Act. It is the contention of the learned counsel for the assessee that there are two specific entries and Entry no.75 of the notification deals with 'electronic goods' under which it is covered whereas entry 3 of the notification deals with 'electrical goods' and does not apply to the assessee. Learned counsel for the assessee has relied on the decision of the Hon'ble Apex Court in the case of M/s.B.P.L. Limited versus Stat....

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....y including fans, air circulators, fluorescent tubes (including their starters, chokes, fixtures, fittings and accessories), electrical earthenware and porcelain, electrical equipments, plants and their accessories required for generation, distribution and transmission of electrical energy (including transformers and electrical cables), electric motors and parts thereof and all other accessories and components whether sold as a whole or in parts but excluding torches, torch cells, dry cell batteries, torch-bulbs and filament lighting bulbs and also excluding goods mentioned in clause (ii) below. M or I 10% (ii) Washing machines, vaccum cleaners, voltage stabilizers, transmission wires and towers and A.C.S.R. Conductors including compone....

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....ut transformers, electro deposited copper foils, printed circuit board, laminate, populated printed circuit boards, power supply devices, cabinet and plastic components. M or I 4% (iii) Microwave oven and all other electronic goods not specified anywhere else in the Schedule or in any other notification. M or I 8% Learned standing counsel Sri U.K. Pandey has appeared on behalf of the State and has vehemently argued that in view of the fact that as there is a special mention of category 'washing machines' in Entry 3 (ii), therefore it would come in the category of 'electrical goods' and shall be excluded from 'electronic goods'. However contrary to the contention that is made by the learned standing counsel, the tribunal in its order....

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....les Tax, Mumbai versus M.I.R.C. Electronic Ltd. reported in (2010) 031 VST 0452 has come to the conclusion that electronic washing machines are to be taxed as electronic appliances. The Mumbai High Court has also held that the word "electric" has reference to the general concept of electricity whereas the word "electronic" would not mean the same because a electrical device only requires flow of electricity relating to a specific event or motion but electronic device is completely different as it requires series of individual electric components that help to conduct the flow of electricity. Having heard Sri Bharat Ji Agrawal learned senior counsel assisted by Sri Piyush Agrawal learned counsel for the revisionist and Sri U.K. Pandey learne....