2007 (10) TMI 597

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bre distribution frame, fibre termination box, aerial fibre-optic cable suspension accessories, etc., used in the optical fibre digital and other networking system as per design and technical specifications of the department of Telecommunication, Ministry of Communication, Government of India. The claim of the applicant was that the aforesaid items were liable to tax at 2.5 per cent under entry No. 75 of the Notification No. T.I.F. 2-2375/XI9(251)/97-U.P. Act-15-48-Order-98, dated November 23, 1998 and at four per cent with effect from January 17, 2000 vide Notification No. KA. NI-2 298/XI-9 (231)/94-U.P. Act-15-48-Order 2000. Under the Central Sales Tax Act the applicant claimed that in view of the Notification No. TT-22473/XI-6(1)/86-Act-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Pandey, learned Standing Counsel. The learned counsel for the applicant submitted that though the Tribunal has accepted the claim of the applicant that the items manufactured by the applicant was not telephone and telephone parts and were electronic goods but has not considered the submission of the applicant that the items were covered under clause (i) of entry No. 75 of the notification dated November 23, 1998. He submitted that all the items were covered under the entry "all types of passive components" and, therefore, liable to tax at 2.5 per cent. He submitted that only those electronic items which were not covered under clause (i) would be covered under clause (iii) under the entry "all other electronic goods", therefore, the Tribu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mber 1, 1998, the turnover in respect of the goods mentioned in column 2 of the Schedule below shall be liable to tax at the point of sale specified in column 3 of said Schedule at the rate specified against each in column 4 thereof.   (iii) All other electronic goods not specified any where else in the Schedule or in any other notification. M or I 5%" Entry No. 75 of the Notification No. KA. NI.-2-298/XI-9 (231)/94-U.P. Act-15-48-Order 2000, Lucknow dated January 29, 2000 reads as follows: Whereas the State Government is satisfied that it is necessary so to do in public interest; Now therefore, in exercise of the powers under clause (d) of subsection (1) of section 3A read with section 25 of the Uttar Pradesh Trade T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... micro motors, crystals, tape deck mechanism, etched and framed foils, electronic tuners, deflection yokes, line output 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%" Notification No. TT-2-2473/XI-6(1)/86-Act-74/56-Order-95, dated October 10, 1995 issued under section 8(5) of the Central Sales Tax Act reads as follows: "(Published in U.P. Gazette, dated October 10, 1995) Whereas, the State Government is satisfied that it is necessary so to do in pu....