THARANGINI RECORDS Vs. STATE OF KERALA

JUDGEMENT

(1.) DISCORDANT voices in relation to the tax liability imposable on some musical equipment have led to this original petition.

(2.) THE petitioner, M/ s. Tharangini records, carries on the business of recording music in blank cassettes and selling the recorded cassettes.

(3.) THE fight in the assessing arena continued. Added might was furnished by additional objections raised. THEy were, however, of no avail, when the assessing authority passed an assessment, scuttling the entire contentions by a single sentence reading: "though what is sold by the dealers is pre-recorded cassette, it can still be used for fresh recording of sound in it and hence, the contention that this is a general item cannot be accepted".