2014 (1) TMI 1648

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ration in all these cases is "whether a "VSAT" will be covered by the term "Satellite Receiver" under Entry 75(i) of the Notification, dated 29-1-2000 or it will be covered by Entry 75(iii) under residual items of electronic goods?" 3. The two entries at Item No. 75(i) and (iii) read as under : "75(i) Television, Video cassette recorders, video cassette player, satellite receiver, video cassette, video games, electronic toys and telephones including cordless phones and parts of telephones and cordless phones" "(iii) Microwave oven and all other electronic goods not specified anywhere else in the Schedule or in any other notification." 4. The Assessee deals in manufacture and sale of "VSAT". Revenue is of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssary to find out as to what actually two items are. 7. "VSAT" is a short form of phrase "Very Small Aperture Terminal" The "Satellite Receiver" as well as "VSAT", both are electronic equipments and, therefore, are covered by the term "electronic goods", but since "Satellite Receiver" is specifically mentioned in entry 75(i), therefore, it is taxable thereunder and electronic goods, which are not otherwise mentioned at 75(i) or any other entry, are taxable under entry 75(iii). 8. The Joint Commissioner (Executive) Trade Tax Sector-1, Gautambudh Nagar, had written a letter, dated 13-3-2012 to Joint Commissioner (Writ Tax), High Court Allahabad, copy whereof has been filed as Annexure SA-3 to the Supplementary affidavit, in C.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ODU is connected to the IDU by a coaxial cable similar to a cable TV connection. 11. IDU is an electronic device, and is about the size of a small video cassette recorder. It transfers data, voice and video images between WIC computers and the Outdoor Unit. In addition to data transfer, the IDU facilitates the Interactive Distance Learning training capability. In other words, VSAT is a satellite communication system that serves home and business users. A VSAT end user needs a box that interfaces between the user's computer and an outside antenna with a transceiver. The transceiver receives or sends a signal to a satellite transponder. 12. In other words, what transpires from the above description is that VSAT is not merely ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....derstood in common parlance. 16. Referring to the principle of common parlance, Apex Court in Hindustan Aluminium Corporation Ltd., v. State of U.P. - AIR 1981 SC 1649 = 1983 (13) E.L.T. 1656 (S.C.) said : "That principle has been repeatedly reaffirmed in the decisions of this Court. It holds good where a contest exists between the scientific and technological connotation of the word on the one hand and its understanding in common parlance on the other." 17. In Tata Engineering & Locomotive Company Limited v. State of Bihar and Anr. - (1994) 6 SCC 479 = 1994 (74) E.L.T. 193 (S.C.), in reference to phrase "raw material" held : "The word 'raw-material' has not been defined in the Act. It has, therefore, to be understood ....