TaxTMI 
TaxTMI 
2010 (3) TMI 1007
X X X X Extracts X X X X
X X X X Extracts X X X X
....f law for the opinion of this court. The material facts giving rise to this reference briefly stated as follows: The respondent-dealer is the importer and reseller of the electronics and electrical goods. The respondent preferred an application dated April 30, 1992 under section 52 of the BST Act, 1959 before the Commissioner of Sales Tax, Maharashtra State, Mumbai for determination of the correct rate of sale tax in respect of invoice No. 2709 dated February 6, 1992 for sale of "Onida electronics washing machine". In the said invoice, the dealer had charged the sale price of Rs. 38,985 inclusive of sales tax and excise duty, for the sale of three washing machines. It was contended that "Onida electronics washing machine" being an ele....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... held that the contention of the Department is erroneous for the simple reason that the entire contention is based on the assumption that entry 97(b), Part II of Schedule C is a residuary entry for electronic items. In other words, any of the items covered by other entries are not to be covered by entry 97(b), Part II of Schedule C even though the same may be electronic appliance, equipment, etc. The Tribunal further held that any electronic machine or its operation certainly requires electrical energy but does not become an electrical machine on that count. The Tribunal further held that even the Legislature had made a distinction between electrical instruments and electronic instruments inasmuch as electronic domestic appliances were incl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Domestic and commercial electrical appliances such as grinders, mixers, blenders, irons, lighters hair driers, shavers, washing machines, heaters, hot plates, toasters, cooking ranges, boilers, ovens, geysers, vacuum cleaners and components, parts and accessories of any of them. C-II-97(b) : Electronic systems, instruments, apparatus and appliances other than those specified elsewhere and components, parts and accessories of any of them." Mr. Nair, learned "A" Panel Counsel appearing for the applicant/ Revenue submitted that the electronic washing machine is specifically mentioned in entry 73(a), Part II of Schedule C and therefore, it would be liable to tax at 15 per cent sales tax. In his submission, the Tribunal failed to ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt submitted that the word "appliance" appearing in entry 97(b), Part II of Schedule C also includes washing machine. In his submission, the word "appliance" is defined in "Cambridge Advanced Learner's Dictionary" as under: "Appliance: a device, machine or piece of equipment, especially an electrical one that is used in the house such as a cooker or washing machine." He further submitted that the meaning of terms used in the entry has to be considered from the common parlance in trade. For this purpose, he placed reliance on the judgments in the matters of Commissioner of Sales Tax v. Associated Dental & Medical Supply Co. reported in [1976] 37 STC 336 (Bom) and Commissioner of Sales Tax v. Dawoodbhoy M. Tayabally reported in [197....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ic in nature. Handheld devices such as cell phones are also electronic, while operating with the use of an electric component. In the present case it is not necessary to go into detail to decide whether the washing machine is electronic appliance or electric appliance because the said issue is already covered in the matter of Bradma of India Ltd. [2005] 140 STC 17; AIR 2005 SC 956. The apex court in that case specifically held that the electronic washing machines are the electronic goods. Paragraph No. 10 of that case (para 11 in 140 STC) reads thus: "10. The last decision relied upon by the respondent in support of its stand was the decision of this court in B.P.L. Ltd. v. State of Andhra Pradesh [2001] 121 STC 450 (SC); [2001] 2 SCC....