M K INDUSTRIES Vs. STATE OF GUJARAT

JUDGEMENT

(1.) UNDER section 69 of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as "the Sales Tax Act"), the Gujarat Sales Tax Tribunal has referred the following question for our decision :

(2.) THE aforesaid question arises for decision on the basis of the judgment rendered by the Tribunal in Revision Application No. 42 of 1982 decided on February 27, 1984. The applicant had filed the aforesaid revision application contending that the applicant is a registered dealer under the Sales Tax Act and is carrying on business of selling strips (pattis) for electric tubes. Admittedly, the said strips are used for fixing fluorescent tubes. These strips are sold without doing wiring work. They are used only for the purpose of fixing fluorescent tubes on the wall. It was contended on behalf of the applicant that, these strips should be considered as electrical goods covered by entry 41 of Schedule 11, Part A, to the Sales Tax Act. As against this, it was held by the Assistant Commissioner of Sales Tax that the strips in question are fixtures or accessories for fluorescent tubes and is exclusively used for fixing tubes. The Tribunal, after hearing the learned advocates for the parties at length, arrived at the conclusion that, on a plain reading of the words used in entry 92, the articles, namely, fluorescent tubes, chokes, starters, fixtures and fittings and accessories are individual items or goods as enumerated in entry 92 and the sales thereof would be covered by the said entry. The Tribunal also negatived the contention that strips without adaptor and wiring need not be held to be a fixture or fitting of the fluorescent tube and should be excluded from entry 92. After considering the contentions raised by the learned advocate for the applicant, the Tribunal confirmed the order passed by the taxing authorities and dismissed the revision application. For deciding the contention whether strips in question would be covered by entry 41 or 92, we would first refer to the said entries. Entry 41 reads as under :

(3.) IN our view, the aforesaid judgment would have no bearing in interpreting entry 92. In the present case, entry 92 is quite different from entry 52. It specifically includes fluorescent tubes including chokes, starters, fixtures and fittings and accessories and, therefore, fluorescent tubes alone without chokes, starters, fixtures and fittings and other accessories also would be covered by it. Similarly, the fixtures and fittings to the fluorescent tubes without fluorescent tubes would also be covered by the said entry. This entry is an inclusive one. In its ambit, it includes fluorescent tubes as well as its component parts such as chokes, starters, fixtures and fittings and other accessories. In the present case, the word "including" in entry 92 clearly suggests that it is used for enlargement of scope of the words "domestic appliances" and "fluorescent tubes". In this view of the matter, it cannot be stated that the Tribunal was not justified in holding that the sales of strips made by the applicant during the assessment period are covered under entry 92 of Schedule II, Part A, to the Gujarat Sales Tax Act, 1969. In the result, we answer the question in the affirmative in favour of the Revenue and against the assessee. There shall be no order as to costs. Reference answered in the affirmative. .