Deputy Commissioner of Sales Tax (Law) Govt.of Kerala Vs. Anand Wire & Allied Industries
EmailAppeal: Civil Appeals Nos.154-155 of 1989 with Nos.2967-68 of 1979
Petitioner: Deputy Commissioner of Sales Tax (Law) Govt.of Kerala
Respondent: Anand Wire & Allied Industries
Apeal: Civil Appeals Nos.154-155 of 1989 with Nos.2967-68 of 1979
Judges: S.P. BHARUCHA & S.B.MAJMUDAR, JJ.
Date of Judgment: Feb 19, 1997
Head Note:
SALES TAX
Kerala General Sales Tax Act, 1963
Schedule 1, Item 26- Stay wires – Accessary to electric posts. Held that stay wires were not accessories to electrical goods within Item 26. High Court view upheld (Para 2)
Kerala General Sales Tax Act, 1963
Schedule 1, Item 26- Stay wires – Accessary to electric posts. Held that stay wires were not accessories to electrical goods within Item 26. High Court view upheld (Para 2)
JUDGEMENT:
Bharucha, J.
1. The respondents make stay wires,that is to say,metallic ropes,which are used for supporting electric posts,that is to say,posts upon which electric power lines are carried.It was the contention of the Sales Tax authorities that the stay wires fell within the scope of Item 26 of the 1st Schedule to the Kerala General Sales Tax Act,1963,which read thus:
———————————————————————
Sl. Description Point Rate
No. of the goods of levy of tax
(1) (2) (3) (4)
———————————————————————
26. All electrical goods, At the 9
other than those point of per cent
specifically first sale
mentioned in this , in the State
Schedule instruments, by a dealer
apparatus, appliances who is liable to
and all such tax under Section
articles the use of 5.
which cannot be had
except with the application
of electrical energy,including
fans and lighting bulbs,
electrical earthenwares and
porcelain and all other
accessories and component
parts either sold as a whole or
in parts.
———————————————————————
The Sales Tax Appellate Tribunal reversed the decision of the Sales Tax authorities to that effect and held that the stay wires could not be said to be accessories within the meaning of the said item.
2. The Sales Tax authorities filed revision cases before the High Court and the High Court sustained the finding of the Trib-unal.The High Court said that,at the most ,stay wires could be said to be accessories of the electric poles which they support-ed,but electric posts were not electrical goods so that the stay wires were not accessories of electrical goods.The view taken by the High Court is,in our opinion,eminently reasonable and re-quires no interference.
3. The appeals are,accordingly,dismissed.
4. No order as to costs.
1. The respondents make stay wires,that is to say,metallic ropes,which are used for supporting electric posts,that is to say,posts upon which electric power lines are carried.It was the contention of the Sales Tax authorities that the stay wires fell within the scope of Item 26 of the 1st Schedule to the Kerala General Sales Tax Act,1963,which read thus:
———————————————————————
Sl. Description Point Rate
No. of the goods of levy of tax
(1) (2) (3) (4)
———————————————————————
26. All electrical goods, At the 9
other than those point of per cent
specifically first sale
mentioned in this , in the State
Schedule instruments, by a dealer
apparatus, appliances who is liable to
and all such tax under Section
articles the use of 5.
which cannot be had
except with the application
of electrical energy,including
fans and lighting bulbs,
electrical earthenwares and
porcelain and all other
accessories and component
parts either sold as a whole or
in parts.
———————————————————————
The Sales Tax Appellate Tribunal reversed the decision of the Sales Tax authorities to that effect and held that the stay wires could not be said to be accessories within the meaning of the said item.
2. The Sales Tax authorities filed revision cases before the High Court and the High Court sustained the finding of the Trib-unal.The High Court said that,at the most ,stay wires could be said to be accessories of the electric poles which they support-ed,but electric posts were not electrical goods so that the stay wires were not accessories of electrical goods.The view taken by the High Court is,in our opinion,eminently reasonable and re-quires no interference.
3. The appeals are,accordingly,dismissed.
4. No order as to costs.
