TaxTMI 
TaxTMI 
TaxTMI 
1998 (9) TMI 670
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....dent are taxable as electrical goods. 2. I have heard Sri K. M. Sahai, learned Standing Counsel for the respondent and Sri Bharatji Agarwal, learned Counsel for the dealer-respondent. 3. The two entries classifying goods under Trade Tax Act which the parties rely upon are as under: "16. All electrical goods, instruments, apparatus, appliances and all such articles the use of which cannot be had except with the application of electrical energy, including fans, fluorescent tubes (including their starters, chokes, fixtures, fittings and accessories), electrical earthenware and porcelain, electrical equipments, plant and their accessories required for generation, distribution and transmission of electrical energy, electric motors and p....
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....e taxed in that category a 15 per cent . It may be mentioned that the rate of tax on goods falling under Category 16 is only 10 Per cent. 5. The Dy. Commissioner (Appeal) agreed with the dealer's view. On Second Appeal by the Commissioner, the Trade Tax Tribunal by the impugned order has upheld the view taken by the first appellate authority. The Tribunal has mentioned that the aforesaid articles i.e. insulating varnish and thinner have been sold by the dealer only to traders of electrical goods or manufacturers thereof and applying what is called the user test, it agrees with the Dy. Commissioner. 6. The learned Standing Counsel contended that though the varnish and thinner sold by the dealer respondent may be of a special quality an....
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....ses by alkyds, which eventually became the single most important resin class in the coatings industry, but phenolics continue to be used in marine and floor varnishes. Alkyds are made with an alcohol such as glycerol, a dibasic acid, such as maleic or phthalic acid and an oil, such as castor, coconut, linseed, or soybean, or a fatty acid. Other synthetic resins used in varnishes include amino resins, formed by the condensation or urea or melamine with formaldehyde; polyurethanes and epoxy resins silicones and viny resins. Varnish tree, also called JATAESE VARNISH TREE, LIQUER TREE or WOOD OIL TREE, any of various trees whose milky juice is used to make a varnish or licquer. The term is applied particularly to an Oriental tree, related to ....
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....uot; "Parliament is prima facie to be credited with meaning what is said in an Act of Parliament. The drafting of statutes, so important to a people who hope to live under the rule of law, will never be satisfactory unless courts seek whenever possible to apply 'the golden rule' of construction, that is to read the statutory language, grammatically and terminologically, in the primary sense which it bears in its context, without omission or addition. Of course, Parliament is to be credited with good sense, so that when such an approach produces injustice, absurdity, contradiction or stultification of statutory objective the language may be modified sufficiently to avoid such disadvantage, though no further." 8. The learne....
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....d were hospital equipments. This authority too is of no help to the dealer-respondent because the aforesaid items were actually hospital equipments and more appropriately fell in that category. Reliance is also placed on Bishambhar Dayal Shri Niwas v. C.S.T., 1963 (14) S.T.C. 184 in which the controversy was whether Zinc oxide and read lead were "Dyes and Colours" or "Chemicals". This Court held that though the two things could be used in the preparation of colours as well, they were chemicals and, therefore, were taxable under the entry of chemicals of all kinds. This Court observed that the articles are undoubtedly chemicals; they may also be colours. This authority in fact supports the contention of the revisionist. ....