TaxTMI 
TaxTMI 
2012 (12) TMI 963
X X X X Extracts X X X X
X X X X Extracts X X X X
....n noted from W.P. No. 364 of 2004. This writ petition has been filed by the petitioner challenging the order dated November 3, 2003, passed by the revisional authority dismissing the revision and affirming the order of assessment dated December 22, 2002, by which the entry tax has been levied on raw material, i.e., glass shell, glass panel, glass funnel and neck tube at the rate of one per cent treating them to be covered by entry 49 of Schedule II of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (for short, "the Entry Tax Act"). The matter relates to the assessment year 1999-2000. The petitioner during the relevant time, was running an undertaking at Pithampur, District Dhar, for manufacture of black a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ss disclosed by the petitioner indicates that these glass parts are used in the manufacture of picture tubes. The panel, funnel and neck are joined together by neck sealing and panel sealing machine and then baked at 500 degree centigrade for three hours. The neck tube is cut into small lengths from the neck. The sealing of neck, panel and funnel are done in the bulb sealing plant to form a glass shell which is the basic input to the tube plant. The washing of the glass shell is done chemically; thereafter the coating of phosphor, lacquer and aluminium is done one after the other to form the screen of the picture tube. These coated shells are then baked at 400 degree centigrade for three hours to provide strength to the coating. The baked a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vered by the exclusion clause. The learned counsel appearing for the respondents has placed reliance upon entry 49 by submitting that the items in question are covered within the meaning of parts and accessories of television. Such a submission cannot be accepted since glass panel, glass funnel, neck tubing and glass shells are not directly used in the television as its parts or accessories but they are used as a raw material for manufacturing picture tube, which is a part of television. The items in question are neither parts nor accessories of television but they are raw material for manufacturing parts of television. A raw material used for manufacturing a part or accessory cannot itself be held to be a part or accessory of the main i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he language employed in the respective entry and the undisputed fact that the items in question are made of glass and that they are not parts or accessories of television but are used as raw material for manufacturing of parts and accessories of television, we are of the view that the items in question are covered by entry 42 of Schedule II to the Entry Tax Act. The next question is about levy of interest under section 13 of the Entry Tax Act read with section 26(4)(a) of the Vanijya Kar Adhiniyam, 1994. Under the said provision, the interest has been levied on delay in payment of tax. Since a submission has been made that the said interest is relatable to the difference on the rate of tax claimed by the petitioner under entry 42 of the ....