2010 (9) TMI 954

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....R Ramachandran Nair, J. Question raised in the revision filed by the State is whether speaker sold by the respondent for fixing in cars attract sales tax at 12% under Entry 134 of the First Schedule providing for Sound transmitting equipment including Loud speaker or Electronic goods under Entry 55 of the K.G.S.T. Act. We have heard Government Pleader appearing for the petitioner and counsel....

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....tion of goods Point of levy Rate of tax "134-Sound transmitting equipments including telephones, loudspeakers, dictaphones, gramaphone and similar apparatus for recording and reproducing sound and spare parts and accessories thereof including gramaphone, spare parts, accessories and components and parts thereof. At the point of first sale in the State by a dealer who is liable to tax u....

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....eader is that items which are covered by other specific entries in the Schedule are excluded from Entry 55. In other words, according to him, electronic items like television separately covered by other entries are not covered by Entry 55. We notice that Entry 55 does not specify any item and it covers a category of goods. The position is same so far as Entry 134 is also concerned. Television bein....