2011 (7) TMI 1031

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s been filed by the Revenue against the order of Tax Board dated March 25, 2003 whereby dismissing the appeal of the Revenue and upholding the order of the first appellate authority, namely, the Deputy Commissioner (Appeals) dated August 19, 1999, the learned Tax Board held that the rate of tax applicable on cable and switches used by the assessee-contractor in execution of a works contract was ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e learned authorities below including the Tax Board have erred in reducing the rate of tax to six per cent under entry 55. He submitted that entry 87 covers all kind of electrical goods including casings, electric fans, lighting bulbs, electric earthenware, and electrical porcelain ware and therefore, the resvision petition filed b the Revenue deserves to be allowed Nobody has appeared on behalf o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n that the goods in question, namely, cables and switches used by the contractor in works contract can certainly be said to be falling within the scope and ambit of entry 55 taxable at six per cent. Entry No. 55 reads as under: "55. All plants and equipments and their accessories (including service meters) required for exclusive use in generation, transmission, or distribution of electric power....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the commodity in question can be held to be used for distribution of electric power, entry No. 55 is clearly applicable to the same. Entry No. 87 shows that the said entry covers domestic appliances and not the goods used for transmission or distribution of electric power. Therefore, in the opinion of this court, the learned assessing authority was in error in invoking entry No. 87 for imposing....