COMMISSIONER TRADE TAX Vs. PARIKH GRAMODYOG SANSTHAN

JUDGEMENT

(1.) All the aforementioned six revisions, filed at the instance of Commissioner of Trade Tax, were heard together and are being disposed of by a common judgment as a common question is involved in all of them. In all these revisions the question involved is regarding the taxability of automatic voltage stabilizer. According to the assessees the automatic voltage stabilizer should be taxed as electronic goods as defined in Notification No. 1223 dated March 31, 1992 and the Notification No. 3402 dated October 1, 1994. The case of the department is that voltage stabilizers are liable to be taxed as electrical goods.

(2.) The dealers opposite-parties carried on the business of manufacture and sale of voltage stabilizers. The only difference is that in Trade References Nos. 4 and 5 of 1999 the assessing officer did not accept the case of the assessee that the voltage stabilizers are liable to be taxed as electronic goods. In rest of the revisions, i.e., Trade Tax References Nos. 269, 272, 273 and 274 of 2000 the assessing officer had accepted the claim of the dealer that voltage stabilizers are liable to tax as electronic goods, but the said order was set aside in revision under Section 10-B of the U.P. Trade Tax Act, 1948. In all these matters the Tribunal has held that voltage stabilizers are electronic goods.

(3.) Heard the learned Standing Counsel for the applicant and Sri Bharatji Agrawal for the opposite-parties.