TaxTMI 
TaxTMI 
2015 (3) TMI 697
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....nbsp; "Whether, on the facts and in the circumstances of the case, the main cord connecting the table cord and the main switch is an electronic good or electrical good?" 2.1. The facts in a nutshell are as under: The appellant is a dealer and an assessee on the file of the Commercial Tax Officer, Salem. The assessee was originally assessed on the total and taxable turnover of Rs. 2,54,371/- for the assessment year 1991-1992 under the Tamil Nadu General Sales Tax Act, 1959. In the said assessment, the main cord connecting the table cord and the main switch was assessed as electronic goods taxable at the rate of 3%. 2.2. Pursuant to the same, the Assessing Officer revised the said assessment trea....
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.... connecting the plug point and the instrument. The core issue to be decided is whether the cord wire should be assessed as "electronic goods" or "electrical goods". 5. To determine the category under which an article falls, namely, whether it is an electronic or electrical device, the tests to be satisfied have been set out by this Court in Deputy Commissioner of Commercial Taxes, Madurai Division v. Ravi Auto Stores [1968] 22 STC 172 (Mad.). In the said decision, this Court while considering whether welding electrodes are "electrical goods", formulated the tests as follows : "Intrinsically, the goods in question must be electrical goods and, secondly, their use cannot be had without electrical energy. Merely becaus....
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....d without electrical energy; and (ii) by its very nature it should answer the description of electrical goods. 7. The Supreme Court in Commissioner of Trade Tax v. Parikh Gramodyog Sansthan, (2010) 34 VST 1 (SC), while dealing with the classification of voltage stabilizers, referred to the meaning of the expression "electronic goods" and quoted as under: "Electronic goods: Shri M.P. Agarwal in his book Interpretation of Words, Phrases & Commodities under Sales Tax Laws has stated, 'the fact that the electronic goods cannot be used without the aid of electricity is not the only criterion to determine whether those goods can be treated as electrical goods. The really i....
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....goods. The said view is fortified by a decision of the Supreme Court in Ponds India Ltd. v. Commissioner of Trade Tax, (2008) 8 SCC 369, wherein it has been emphatically held that if an entry had been interpreted consistently in a particular manner for several assessment years, ordinarily it would not be permissible for the Revenue to depart therefrom, unless there is any material change; and that the burden of proof is on the taxing authorities to show that the item in question is taxable in the manner claimed by them. 10. In the case on hand, the cord wire, which connects the main switch with the instrument, is transmitting electricity from the main switch to the instrument. Of course, the cord wire functions based on the electrical en....