COMMISSIONER Vs. H.C.S. COMNET SYSTEM LTD.

JUDGEMENT

(1.) HEARD Sri Bharat Ji Agrawal, learned senior advocate, assisted by Sri Piyush Agrawal and Sri Nikhil Agrawal, advocates, for the assessee and learned standing counsel for the Revenue. The question up for consideration in all these cases is "whether a 'VSAT will be covered by the term 'satellite receiver' under entry 75(i) of the Notification dated January 29, 2000 or it will be covered by entry 75(iii) under residual items of electronic goods -

(2.) THE two entries at item No. 75(i) and (iii) read as under:

(3.) IN other words, the Tribunal also has taken different views in different matters and, therefore, this court is now called upon to decide whether "VSAT" is a "satellite receiver", or, being not covered by any item mentioned in entry 75(i) and (ii), it is taxable under entry 75(iii). Since it is not disputed by any of the parties that none of the other item in entry 75(i) and (ii) would cover "VSAT", and, the dispute relates only vis   -vis "satellite receiver", therefore, the issue to be adjudicated by this court has narrowed down to whether "VSAT" is a "satellite receiver" or something other than that.