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Elcotek Electronics India Pvt. Ltd. v. CTO & Ors. (TBDB)
Editorial Comments from CA Om Prakash Jain, Chief Editor of J.K.Jain's Vat Reporter.-- It is respectfully submitted that the Hon'ble Rajasthan Tax Board has given a non speaking order against the ratio decidedi of Hon'ble Supreme court and own departmental determinations as under;
1.1 . The words “Transmission apparatus incorporating reception apparatus, cellular telephones” and “Parts” under entry No.12 & 28-Part-A, Sch.IV, Raj.VAT Act, 2003 are not defined in the Raj. VAT Act and/or Schedules appended to the Act. As such, the words in the entry must be interpreted according to ordinary parlance and must be given a meaning which people conversant with the commodity would ascribe to it : (2010) 13 Vat Reporter 85 Pleasantime Products and Anr. v. Commissioner of Central Excise, Mumbai (SC). In such a case, ‘user test’ can also be applied for proper understanding of the entry in the schedule : (2008) 10 Vat Reporter 139 Supply House v. State of Kerala (KER).
1.2 The following are the Departmental determinations, wherein emphasis has been given to functional/generic terms/users test for classification of transmission apparatus under Entry No.12 of Sch. IV Part-A.
Editorial Comments from CA Om Prakash Jain, Chief Editor of J.K.Jain's Vat Reporter.-- It is respectfully submitted that the Hon'ble Rajasthan Tax Board has given a non speaking order against the ratio decidedi of Hon'ble Supreme court and own departmental determinations as under;
1.1 . The words “Transmission apparatus incorporating reception apparatus, cellular telephones” and “Parts” under entry No.12 & 28-Part-A, Sch.IV, Raj.VAT Act, 2003 are not defined in the Raj. VAT Act and/or Schedules appended to the Act. As such, the words in the entry must be interpreted according to ordinary parlance and must be given a meaning which people conversant with the commodity would ascribe to it : (2010) 13 Vat Reporter 85 Pleasantime Products and Anr. v. Commissioner of Central Excise, Mumbai (SC). In such a case, ‘user test’ can also be applied for proper understanding of the entry in the schedule : (2008) 10 Vat Reporter 139 Supply House v. State of Kerala (KER).
1.2 The following are the Departmental determinations, wherein emphasis has been given to functional/generic terms/users test for classification of transmission apparatus under Entry No.12 of Sch. IV Part-A.
(2010) 14 Vat
Reporter 165 Dugar
Craft, Jaipur“GSM Alarm System, Trackers, Auto
Scanning Device” based on Cellular/Bluetooth technology, are ‘Transmission apparatus’
and accordingly taxable under entry No.12, Sch. IV-A, Raj. VAT Act, 2003.
(2011) 15 Vat
Reporter 237 Sujai
Telesoft Pvt. Ltd., Jodhpur“GPS/GSM based vehicle
tracking system”
falls under the category of ‘transmission apparatus’ incorporating reception apparatus under entry No.12, Part-A, Sch.IV,
Raj.VAT Act, 2003.
(2011) 15 Vat
Reporter 237 Sujai
Telesoft Pvt. Ltd., Jodhpur“GPS/SMS based solar power operated/battery operated/dual power supply
monitoring device” falls under the category of ‘transmission apparatus’ under entry No.12, Part-A of Sch.IV, Raj. VAT Act, 2003.
(2010) 10 Vat
Reporter 134 Pratham Telecom India
1.3 “Parts” : (2008) 9 Vat Reporter 139 Commissioner of Central Excise, Delhi v. Insulation
Electrical (P) Ltd. (SC), (2008) 9 Vat Reporter 143 Pragati Silicons
Pvt. Ltd v. Commissioner of Central Excise, Delhi (SC), wherein it has been held by the Hon’ble Supreme Court that.
“A Part is an essential component of
a product without which the product cannot function”
1.4 No analysis has been given in regard to “Transmission apparatus and its parts" and reasons for not covering the products under this entry, in the entire judgment of the Hon'ble Rajasthan Tax Board, which in our opinion is a non speaking order so far as classification of goods is concerned..
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