TaxTMI 
TaxTMI 
2012 (12) TMI 963
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....it 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 and white television picture tubes and computer ....
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....ss 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 and coated shells are fitted with electron gun and valua....
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....ced 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 item. It is the settled position in law that the process of manufacture of a product and th....