2014 (7) TMI 235

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....roduced and assessment orders under section 17(2)(b) of the Act were passed. In the said assessment order, the assessee was levied tax on vacuum cleaner at the rate of 12 per cent treating it as electrical goods as against the contention of the appellant that vacuum cleaner, which is an article dealt with by the appellant, is taxable at the rate of eight per cent. The assessing officer by the assessment order rejected the aforesaid contention of the assessee while holding that the assessee is liable to pay tax on vacuum cleaner at the rate of 12 per cent. Being aggrieved by the aforesaid findings and assessment order passed by the assessing officer, the appellant filed appeals which were entertained and disposed of dismissing the said ap....

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.... of all varieties." Counsel appearing for the appellant has submitted before us that the particular article, namely, vacuum cleaner, which is the article dealt with by the appellant in the course of its business cannot be included within the ambit and scope of entry 81 in view of the fact that the said article is not mentioned specifically within the aforesaid entry. In order to reinforce his arguments, Mr. S. B. Sanyal, learned senior counsel also relied upon the subsequent notification which is issued by the respondents on July 26, 2000. He has drawn our attention to the contents of the said notification and particularly to serial No. 247 where vacuum cleaner is specifically mentioned with the rate of sales tax payable at 12 per cent. ....

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....of 1977 wherein by entry 116, articles like refrigerators, air-conditioners, aircoolers and air-conditioning plants, etc., have been taken out from the items "electrical goods" under entry 81 by levying higher rate of tax. That the vacuum cleaner dealt with by the appellant is electrical goods, there is no dispute raised for in the special leave petition itself it is stated by the appellant that the vacuum cleaner is a machinery which is run by electricity. Therefore, it is an agreed and uniform case of the parties that vacuum cleaner is electrical goods. The said vacuum cleaner is not excluded from the purview and ambit of entry 81 in any manner as is apparent from a bare reading of the contents of entry 81. We are concerned with the....