TaxTMI 
TaxTMI 
2010 (8) TMI 818
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....whether the Desk Top Projector dealt with by the respondent-assessee will fall under Entry 33 of Part D of the First Schedule or Entry 44 of Part B of the First Schedule?" 3. The assessment year is 1995-96. The relevant entries, viz. Entry 33 of Part D of the First Schedule and Entry 44 of Part B of the First Schedule were as under: "33. ORIGINAL ENTRY FROM 12.3.1993 Cinematographic equipments, including cameras, projectors, over-head projectors, sound-recording and reproducing equipments, parts and accessories thereof and lenses, exposed films, film-strips, are or cinema carbons, cinema slides, paper, paper boards required for use therewith. 44. ORIGINAL ENTRY FROM 12.3.1993 Television sets of all kinds, car television, tele....
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.... as well as in educational institutions for the purpose of power point presentations. The literature also states that it offers top-of-the-line support for video from laser disc or VCR sources. It has the capacity of approximately projecting images as much as 12 feet by 9 feet even in the most challenging full-light environments. In other words, the Desk Top Projector is stated to be an equipment ideally suited for display of movies and videos in the course of training programs in institutions, companies, board-meetings and other industrial establishments. 7. One other relevant factor, which is highlighted in the literature, as well as claimed by the respondent/assessee, is that the Desk Top Projector cannot be used in the regular cinema....
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.... the First Schedule" is quite distinct and apparent. While Entry 33 of Part D of the First Schedule, the expression used is "cinematographic equipments, ..... including a Projector", in Entry 44 of Part B of the First Schedule, each item is separately mentioned, viz., "television sets of all kinds, car television, television cameras, television monitors, projectors....". When the legislature has consciously used such expressions in the Entries 33 and 44 distinctly, that by itself makes it clear that there could be projectors, which are part of cinematographic equipments, which includes cameras, ordinary projectors, overhead projectors, sound recording and reproducing equipments, lenses, etc. The expression "including" after the expression "....
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....o electronic goods, reached the conclusion that the same would fall under Entry 33 of Part D of the First Schedule. The Assessing Authority, therefore, did not examine the question "whether the Desk Top Operator would fall under Entry 44 of Part B of the First Schedule, though there was an entry relating to projector other than the projector connected to cinematographic equipments. Therefore, the order of the Assessing Authority does not throw much light on that issue. 14. As far as the Appellate Assistant Commissioner is concerned, in Paragraph 11, he merely held that the Assessing Officer having taken the view that the Desk Top Projector being used only in movie theatres and therefore, it was also a cinematographic equipment, which con....
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....art B of the First Schedule. 17. Having got the advantage of the order of the Appellate Tribunal, in particular the statements contained in paragraphs 3 to 7 and the findings in paragraph 8, with which, we fully concur, we hold that the said conclusion of the Appellate Tribunal was based on cogent and convincing materials and the reasoning is also perfectly justified. We, therefore, do not find any scope to interfere with the order of the Appellate Tribunal. 18. Learned Special Government Pleader in his submissions relied upon the decision of this Court reported in (2010) 30 VST 23 (Mad) (Electro Optics (P) Ltd. vs. State of Tamil Nadu and Others), wherein with regard to the survey instrument when the assessee claimed that the said su....