{"id":125105,"date":"2009-03-05T00:00:00","date_gmt":"2009-03-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-sony-india-pvt-ltd-vs-commercial-tax-officer-anr-on-5-march-2009"},"modified":"2015-01-29T23:41:18","modified_gmt":"2015-01-29T18:11:18","slug":"ms-sony-india-pvt-ltd-vs-commercial-tax-officer-anr-on-5-march-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-sony-india-pvt-ltd-vs-commercial-tax-officer-anr-on-5-march-2009","title":{"rendered":"M\/S Sony India Pvt.Ltd vs Commercial Tax Officer &amp; Anr on 5 March, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">M\/S Sony India Pvt.Ltd vs Commercial Tax Officer &amp; Anr on 5 March, 2009<\/div>\n<div class=\"doc_author\">Author: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.J.<\/div>\n<div class=\"doc_bench\">Bench: S.H. Kapadia, H.L. Dattu<\/div>\n<pre>                                      IN THE SUPREME COURT OF INDIA\n\n                           CIVIL APPELLATE JURISDICTION\n\n                       CIVIL APPEAL NOS. 1591-1592 OF 2009\n                     (Arising out of S.L.P.(C) Nos.24422-24423\/2007)\n\n\nM\/s Sony India Pvt. Ltd.                                        ...Appellant(s)\n\n                   Versus\n\nCommercial Tax Officer &amp; Anr.                                   ...Respondent(s)\n\n\n                                      ORDER\n<\/pre>\n<p>         Leave granted.\n<\/p>\n<p>         Appellant had a factory at Dharuhera, Haryana wherein it was<\/p>\n<p>manufacturing, inter alia, Televisions, Audio systems, Walkman-Pocket size Radio<\/p>\n<p>Cassette Player, which apart from being sold locally, were branch transferred to<\/p>\n<p>various States wherein local sales were made. They also imported certain items from<\/p>\n<p>abroad either at New Delhi or at Mumbai and after filing Bills of Entry for home<\/p>\n<p>consumption, paid customs duty and cleared the goods. The goods were thereafter<\/p>\n<p>branch transferred to their warehouses located in different parts of the country<\/p>\n<p>including Tamil Nadu. Prior to the period in question, appellant&#8217;s products, both<\/p>\n<p>indigenously produced as well as those imported from outside India, were assessed<\/p>\n<p>under Entry 14(vi) and (viii) of Part D of the First Schedule to the Tamil Nadu<\/p>\n<p>General Sales Tax Act, 1959. They were, accordingly, taxed at 12% at the point of<\/p>\n<p>first sale in the State of Tamil Nadu. However, in 2002, an amendment was made for<\/p>\n<p>the first time and &#8216;imported&#8217; goods falling in Part D of the First Schedule of the Act<\/p>\n<p><span class=\"hidden_text\">                                          1<\/span><br \/>\nwere sought to be taxed at enhanced rate of 20%. Appellant sought a clarification<\/p>\n<p>from the Commissioner under Section 28-A of the Act. While the clarification was<\/p>\n<p>pending, the appellant challenged the said amendment vide O.P.Nos.969-970\/2002<\/p>\n<p>before the Tamil Nadu Taxation Special Tribunal constituted under the Tamil Nadu<\/p>\n<p>Taxation Special Tribunal Act, 1992 in terms of Article 323B of the Constitution.<\/p>\n<p>One of the grounds of challenge was that there was no distinction between imported<\/p>\n<p>goods and indigenously manufactured goods particularly when they answer the same<\/p>\n<p>description, more so since the goods after import became part of the landmass of<\/p>\n<p>India. The appellant also alleged that identical goods manufactured by multinational<\/p>\n<p>corporations like LG, Samsung etc. were also subjected to levy of 12% only, since the<\/p>\n<p>said multinationals (who were competitors of the appellant) produced those goods in<\/p>\n<p>India.   The Tribunal dismissed the O.Ps. against which Writ Petitions were filed by<\/p>\n<p>the appellant which were also dismissed by the High Court by the impugned<\/p>\n<p>judgment, hence these Civil Appeals.\n<\/p>\n<p>         As repeatedly observed by this Court, in tax matters, each word in the<\/p>\n<p>Entry requires a factual foundation to be established. In the present case, therefore,<\/p>\n<p>we need to look at the subject Entries.\n<\/p>\n<p>         We quote hereinbelow Part-D of the First Schedule to the Act &#8211; Sl.No.14<\/p>\n<p>(vi):\n<\/p>\n<pre>   Sl.              DESCRIPTION OF GOODS                   Point of      Rate of Tax\n                                                           Levy in the\n  No.\n                                                           State\n\n\n\n\n<span class=\"hidden_text\">                                          2<\/span>\n   14    (vi) Audio and video cassettes, CDs, corresponding           First Sale   12%      w.e.f\n         recorders and players, Gramophones of all kinds                           27.03.2002\n<\/pre>\n<p>         including record players, radio gramophones,<br \/>\n         gramophone records, matrices for records and<br \/>\n         record changers, sound recording and reproducing<br \/>\n         equipments including dicta-phones, car cassette<br \/>\n         players, tape-decks, tape players, compact disc<br \/>\n         players (including a combination of any of them)<br \/>\n         with or without wireless reception instrument and<br \/>\n         pagers[xxx]@.\n<\/p>\n<p>@ &#8216;Cellular telephones&#8217; have been taken as item 1 of Part DD from 21st March 2003 &#8211; See that Part of<br \/>\nthis Schedule. Before this transfer, the rate of tax on their sales was reduced from 12% to 4% from<br \/>\n24th December 2002 by Notification No.II(I)\/CT\/74(d)\/2002 of that date.<\/p>\n<p>            We also quote hereinbelow from the same Part Sl.No.14(viii), which reads<\/p>\n<p>as under:\n<\/p>\n<pre>   Sl.                 DESCRIPTION OF GOODS                         Point of         Rate of Tax\n                                                                    Levy in the\n  No.\n                                                                    State\n   14    (viii) Television sets, antenna, television and video        First Sale   12%      w.e.f\n         cameras, projectors, teleprompters, dish antenna and                      27.03.2002\n<\/pre>\n<p>         boosters, all electronic toys and games (The previous<br \/>\n         rates could not be indicated as the groupings of the<br \/>\n         goods varied from time to time)<\/p>\n<p>We also quote hereinbelow, item 9 of the 11th Schedule, which reads as under:<\/p>\n<pre>   Sl.                 DESCRIPTION OF GOODS                         Point of         Rate of Tax\n                                                                    Levy\n  No.\n    9    Imported cigarettes, medium density fibre boards,            First Sale         20%\n<\/pre>\n<p>         textile and other items falling in Parts D and E of the<br \/>\n         First Schedule<\/p>\n<p>            The controversy has arisen because some of the times are imported from<\/p>\n<p>Japan by the Assessee whereas others are manufactured in India. As far as items<\/p>\n<p><span class=\"hidden_text\">                                                 3<\/span><br \/>\nmanufactured locally in India, there is no dispute. The tax is levied at 12%. The<\/p>\n<p>dispute is basically confined to imported items in which the rate of tax is 20% (after<\/p>\n<p>27.03.2002).\n<\/p>\n<p>          In the O.P. filed before the Tribunal, it was urged              that once the<\/p>\n<p>importation stands completed, then the goods lose their character of imported goods<\/p>\n<p>and, consequently, there would be no difference between the locally manufactured<\/p>\n<p>goods and imported goods (see page 54 of the SLP Paper Book). One more contention<\/p>\n<p>raised by the assessee in its Original Petition before the Tribunal was:<\/p>\n<blockquote><p>                   &#8220;It is submitted that similar goods manufactured in India and<br \/>\n         sold by other dealer like Samsung, LG etc. in Tamil Nadu are being taxed<br \/>\n         at 12% after 27.03.2002. However, the petitioners (assessee) herein alone<br \/>\n         are now required to pay tax at 20%. Presently, the Act imposes a higher<br \/>\n         rate of 20% on sales tax whereas other similar goods suffer sales tax at<br \/>\n         12%.&#8221;<\/p><\/blockquote>\n<p>          We do not wish to comment about the above contentions. Suffice it to state<\/p>\n<p>that these contentions would require adjudication, which has not taken place in the<\/p>\n<p>present case. Against the assessment orders, the assessee chose to move the Tribunal<\/p>\n<p>without exhausting statutory remedy under the Act.          In our view, looking to the<\/p>\n<p>contentions advanced by the assessee, they ought to have proceeded to file appeals for<\/p>\n<p>each assessment year before the First Appellate Authority under the Act which they<\/p>\n<p>have failed to do.     However, since an important question of law arises for<\/p>\n<p>determination and since the liability is likely to recur in future, we direct the<\/p>\n<p>appellant-assessee herein to prefer statutory appeal(s) within a period of four weeks.<\/p>\n<p>It is made clear that the First Appellate Authority will decide the said appeal(s)<\/p>\n<p><span class=\"hidden_text\">                                           4<\/span><br \/>\nwithin a period of six months, uninfluenced by the observations made by the<\/p>\n<p>Tribunal as well as by the High Court in the impugned judgment. We express no<\/p>\n<p>opinion on the merits of the case. Whatever is stated hereinabove is only in the<\/p>\n<p>support of our order remitting the matter to the First Appellate Authority and that<\/p>\n<p>Authority shall not be bound by any of our observations mentioned hereinabove.<\/p>\n<p>The First Appellate Authority shall decide the matter on merits and it shall condone<\/p>\n<p>the delay, if any, in filing the appeals.\n<\/p>\n<p>          Civil Appeals are disposed of accordingly.\n<\/p>\n<p>          No order as to costs.\n<\/p>\n<\/p>\n<p>                                      &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.J.\n<\/p>\n<p>                                                         (S.H. KAPADIA)<\/p>\n<p>                                              &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.J.\n<\/p>\n<p>                          (H.L. DATTU)<br \/>\nNew Delhi,<br \/>\nMarch 05, 2009.\n<\/p>\n<p><span class=\"hidden_text\">                                              5<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India M\/S Sony India Pvt.Ltd vs Commercial Tax Officer &amp; Anr on 5 March, 2009 Author: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.J. Bench: S.H. Kapadia, H.L. Dattu IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 1591-1592 OF 2009 (Arising out of S.L.P.(C) Nos.24422-24423\/2007) M\/s Sony India Pvt. Ltd. &#8230;Appellant(s) Versus Commercial Tax Officer [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-125105","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Sony India Pvt.Ltd vs Commercial Tax Officer &amp; Anr on 5 March, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-sony-india-pvt-ltd-vs-commercial-tax-officer-anr-on-5-march-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Sony India Pvt.Ltd vs Commercial Tax Officer &amp; 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