ACTO Vs. SEM CONSTRUCTION COMPANY

JUDGEMENT

(1.) This revision petition has been filed by the Revenue against the order of Tax Board dtd.25.3.2003 whereby dismissing the appeal of the Revenue and upholding the order of the first appellate authority, namely, Dy. Commissioner (Appeals) dtd.19.8.1999, the learned Tax Board held that rate of tax applicable on cable and switches used by the assessee Contractor in execution of a works contract was taxable in his hands at the rate of 6% under Entry 55 under the relevant notification no.F.4(4)FDBGr.IV/89-12 dtd.23.3.1989, whereas the Assessing Authority had imposed difference tax of 6% holding these items to be taxable under Entry No.87 at the rate of 12% per annum for the assessment year 1988-89by passing reassessment order under Section 12 of the Act on 10.3.1997.

(2.) The learned counsel for the petitioner Revenue urged that since cables and switches used by the contractor -assessee were not used for generating, transmitting or distribution of electricty power as it was not power generating company, therefore, the goods in question, namely, cables and switches have been rightly taxed by the Assessing Authority at the rate of 12% and the learned authorities below including the Tax Board have erred in reducing the rate of tax to 6% under Entry 55. He submitted that Entry 87 covers all kind of electrical goods including casings, electric fans, lighting bulbs, electric earthenware, and electrical porcelain ware and therefore, the revision petition filed by the Revenue deserves to be allowed.

(3.) No body has appeared on behalf of the respondent assessee to oppose these contentions despite service.