TaxTMI 
TaxTMI 
2013 (11) TMI 1516
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....1948 (in short, "the Act") for reassessment on the ground that the turnover of the electronics goods sold by the petitioner, namely DVD and VCD players, were wrongly taxed at the rate of eight per cent. under the residuary entry 75(ii) whereas the items are covered under entry 75(i)(a), which includes; television, video cassette recorder, video cassette player, satellite receiver, wireless set, video cassette, video games and electronics toys at the rate of 12 per cent. 3. Sri Praveen Kumar, appearing for the petitioner submits that in the assessment order for the assessment year 2003-04 dated March 30, 2006, the Deputy Commissioner (Tax Assessment)-12, Trade Tax, Ghaziabad- the assessing authority, taxed the turnover of Rs. 92,73,520 on....
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.... the help of cassettes, whereas in VCD and DVD, Infrared Diode is used for transmission and receiving based on laser beam technology; the information in VCR and VCP are stored in magnetic wave, with a small storage capacity, whereas VCD and DVD stores information based on BITE theory and its storage capacity is very high; the power consumption in VCR and VCP is high as compared to VCD and DVD; in VCP and VCR discret components are used, whereas in VCD and DVD, large scale semi conductor devices are used. The VCP and VCR is based on analog technology, whereas VCD and DVD is based on digital technology, and thus two categories are different commodities. 5. The Additional Commissioner, prima facie, did not agree with the objections of the p....
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....iew would take place. 8. Sri C. B. Tripathi, appearing for the respondent-Department submits that the assessing authority in the assessments of the relevant year did not express any opinion as to whether turnover on VCD and DVD players would be taxed under entry 75(ii) at the rate of eight per cent. or under entry 75(i)(a) at the rate of 12 per cent. He simply accepted the return filed by the assessee on the taxability of the turnover of VCD and DVD players. He however accepted that on some consignment, the tax was erroneously charged at higher rate of 12 per cent. 9. Sri C. B. Tripathi has relied on judgment rendered by three Judges of the Supreme Court in Commissioner of Sales Tax, U. P. v. Bhagwan Industries (P.) Ltd.[1973] 31 STC ....
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.... the section. Whether the grounds are adequate or not is not a matter which would be gone into by the High Court or this court, for the sufficiency of the grounds which induced the assessing authority to act is not a justiciable issue. What can be challenged is the existence of the belief but not the sufficiency of reasons for the belief. At the same time, it is necessary to observe that the belief must be held in good faith and should not be a mere pretence." 10. Sri C. B. Tripathi also relied on judgments of the court in Sonpal Sanjay Kumar, Aligarh v. Sales Tax Officer, Sector-1, Hathras, Aligarh[1997] UPTC 73 and Shyam Babu Vaishya and Co. v. Assistant Commissioner, Trade Tax, Khand, Banda[2005] 139 STC 397 (All);[2004] UPTC 210, in ....