TaxTMI 
TaxTMI 
2003 (5) TMI 497
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....d in Notification No. 1223 dated March 31, 1992 and the Notification No. 3402 dated October 1, 1994. The case of the department is that voltage stabilizers are liable to be taxed as electrical goods. 2.. The dealers opposite-parties carried on the business of manufacture and sale of voltage stabilizers. The only difference is that in Trade References Nos. 4 and 5 of 1999 the assessing officer did not accept the case of the assessee that the voltage stabilizers are liable to be taxed as electronic goods. In rest of the revisions, i.e., Trade Tax References Nos. 269, 272, 273 and 274 of 2000 the assessing officer had accepted the claim of the dealer that voltage stabilizers are liable to tax as electronic goods, but the said order was set ....
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.... white picture tubes, colour picture tubes, power semi-conductors, audio tapes and video tapes, printed circuit boards/connectors, relays, upto electronic components, precision electronic components, magnetic media, microwave tube, television components, television glass shell, electronic transducers, actuators, display devices that is light emitting diodes/liquid crystal diodes, micro meters for video cassette recorders/video cassette players, crystals, tape deck mechanism, etched and framed foils, electronic tuners, deflection yokes, line out put transformers, electro deposited copper foils, printed circuit board laminate, populated printed circuit boards, power supply devices, cabinet. (f) All other electronic goods, parts and accesso....
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.... television sets. It was held that the voltage stabilizers cannot be termed as accessories to the refrigerators and television sets as they are also used with other electrical goods. In that connection it was held that voltage stabilizers are not accessories of television sets or refrigerators and are liable to be taxed as electrical goods. In the aforesaid cases the controversy as to whether the voltage stabilizers should be taxed as electrical goods or as electronic goods was not involved. Therefore, the aforesaid cases are distinguishable on facts. 5.. Sri Bharatji Agrawal has placed reliance upon a circular dated June 6, 1992, issued by the Commissioner, Sales Tax, in relation to the notification dated March 31, 1992 with respect to ....
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....ilizers as electronic goods. 6.. In [2001] 122 STC 100 (SC); 2000 UPTC 472 (Commissioner of Sales Tax v. Indra Industries) it was held by the honourable Supreme Court that the circular issued by the Commissioner is binding upon the department. The departmental authorities cannot be permitted to contend that the circular issued by the Commissioner is contrary to law. The Tribunal has also placed reliance upon certificate issued by the Principal Director of Electronic Services and Training Centre, which is a Government of India undertaking, certifying that automatic voltage stabilizers are electronic goods. The Tribunal has further reliance on Prime Minister Rojgar Yojna for self employment in electronic industries. The Tribunal has also p....