{"id":249995,"date":"2010-09-06T00:00:00","date_gmt":"2010-09-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-ms-sigma-inc-on-6-september-2010"},"modified":"2016-09-16T13:33:48","modified_gmt":"2016-09-16T08:03:48","slug":"state-of-kerala-vs-ms-sigma-inc-on-6-september-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-ms-sigma-inc-on-6-september-2010","title":{"rendered":"State Of Kerala vs M\/S.Sigma Inc on 6 September, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">State Of Kerala vs M\/S.Sigma Inc on 6 September, 2010<\/div>\n<pre id=\"pre_1\">       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 175 of 2008()\n\n\n1. STATE OF KERALA, REP. BY JOINT\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. M\/S.SIGMA INC, PALARIVATTOM\n                       ...       Respondent\n\n                For Petitioner  :GOVERNMENT PLEADER\n\n                For Respondent  :SRI.VIJAYAN. K.U.\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice K.SURENDRA MOHAN\n\n Dated :06\/09\/2010\n\n O R D E R\n                                                                                   C.R.\n                    C.N.RAMACHANDRAN NAIR &amp;\n                         K.SURENDRA MOHAN, JJ.\n               ....................................................................\n                           S.T. Rev. No.175 of 2008\n               ....................................................................\n               Dated this the 6th day of September, 2010.\n\n                                      JUDGMENT\n<\/pre>\n<p id=\"p_1\">Ramachandran Nair, J.\n<\/p>\n<p id=\"p_1\">      Question raised in the revision filed by the State is whether<\/p>\n<p>speaker sold by the respondent for fixing in cars attract sales tax at 12%<\/p>\n<p>under Entry 134 of the First Schedule providing for Sound transmitting<\/p>\n<p>equipment including Loud speaker or Electronic goods under Entry 55<\/p>\n<p>of the K.G.S.T. Act. We have heard Government Pleader appearing for<\/p>\n<p>the petitioner and counsel appearing for the respondent-assessee. The<\/p>\n<p>assessment involved is for the year 2003-2004.                                 The assessee is<\/p>\n<p>engaged in sale of car stereos along with speakers and car stereos and<\/p>\n<p>speakers separately. For the sale of stereos and sale of stereo with<\/p>\n<p>speakers, the classification applied by the officer is as electronic goods<\/p>\n<p>under Entry 55, on which tax is levied                             at 8%.          However, for<\/p>\n<p>independent invoices covering sale of speakers, the Assessing Officer<\/p>\n<p>applied the rate at 12% provided in Entry 134 which covers sound<\/p>\n<p><span class=\"hidden_text\" id=\"span_1\">S.T.Rev. 175\/2008                         2<\/span><\/p>\n<p>transmitting equipments including loud speakers.                    The Tribunal,<\/p>\n<p>however, held that speakers are also electronic goods assessable under<\/p>\n<p>Entry 55 at 8% as claimed by the respondent, against which revision is<\/p>\n<p>filed by the State.\n<\/p>\n<p id=\"p_2\">       2. The relevant Entries are the following:\n<\/p>\n<p id=\"p_3\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p id=\"p_4\">Description of goods                             Point of levy        Rate of tax\n<\/p>\n<p id=\"p_5\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n<pre id=\"pre_1\">\n\"134-Sound transmitting equipments               At the point of\nincluding telephones, loudspeakers,              first sale in the\ndictaphones, gramaphone and similar              State by a dealer           12%\napparatus for recording and reproduc-            who is liable to\ning sound and spare parts and acce-              tax u\/s 5.\nssories thereof including gramaphone,\nspare parts, accessories and components\nand parts thereof.\n\n55- Electronic systems, instruments,\napparatus and appliances other than                     .do.                 8%\nthose specified elsewhere in this\nSchedule and spare parts and acce-\nssories thereof.\"\n<\/pre>\n<p id=\"p_6\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n<p>While Government Pleader referred to the dictionary meaning and<\/p>\n<p>Encyclopaedia meaning of &#8220;loud speaker&#8221; which takes in every loud<\/p>\n<p>speaker including those attached to car stereos, counsel for the<\/p>\n<p>respondent has relied on Entry 55 itself.          After hearing both sides and<\/p>\n<p><span class=\"hidden_text\" id=\"span_1\">S.T.Rev. 175\/2008                   3<\/span><\/p>\n<p>on going through the above Entries, we are of the view that the<\/p>\n<p>Tribunal&#8217;s order in favour of the respondent is sustainable because car<\/p>\n<p>stereos are admittedly electronic goods covered by Entry 55 and<\/p>\n<p>speakers are nothing but accessories which are separately covered by<\/p>\n<p>the very same entry i.e. Entry 55. The contention of the Government<\/p>\n<p>Pleader is that items which are covered by other specific entries in the<\/p>\n<p>Schedule are excluded from Entry 55. In other words, according to<\/p>\n<p>him, electronic items like television separately covered by other entries<\/p>\n<p>are not covered by Entry 55. We notice that Entry 55 does not specify<\/p>\n<p>any item and it covers a category of goods. The position is same so far<\/p>\n<p>as Entry 134 is also concerned.       Television being a specific item<\/p>\n<p>separately covered by an entry is assessable under such Entry, no<\/p>\n<p>matter it would have otherwise fallen under the general category of<\/p>\n<p>&#8220;electronic items&#8221; under Entry 55. The position is same even for toys,<\/p>\n<p>whether electronic or not, which being separately covered by an Entry,<\/p>\n<p>is assessable under such Entry. However, in this case the department<\/p>\n<p>concedes the position that car stereo is an electronic item assessable<\/p>\n<p>under Entry 55. So much so, the speakers suitable for attachment to car<\/p>\n<p><span class=\"hidden_text\" id=\"span_2\">S.T.Rev. 175\/2008                   4<\/span><\/p>\n<p>stereos will also be assessable under Entry 55, if those constitute<\/p>\n<p>&#8220;accessories&#8221; to it. Nobody can have a dispute that speakers attached<\/p>\n<p>to stereos are not accessories to it because without the speaker, stereo<\/p>\n<p>cannot be put to use at all. So much so, loud speakers which do not<\/p>\n<p>form accessory to any electronic item, only are covered by Entry 134<\/p>\n<p>and loud speakers constituting accessory of electronic goods like<\/p>\n<p>stereo, car stereos, and radios are covered by Entry 55. Consequently<\/p>\n<p>we dismiss the revision case upholding the order of the Tribunal.<\/p>\n<p id=\"p_7\">                                    C.N.RAMACHANDRAN NAIR<br \/>\n                                    Judge<\/p>\n<p>                                    K.SURENDRA MOHAN<br \/>\n                                    Judge<\/p>\n<p>pms<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court State Of Kerala vs M\/S.Sigma Inc on 6 September, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 175 of 2008() 1. STATE OF KERALA, REP. BY JOINT &#8230; Petitioner Vs 1. M\/S.SIGMA INC, PALARIVATTOM &#8230; Respondent For Petitioner :GOVERNMENT PLEADER For Respondent :SRI.VIJAYAN. K.U. The Hon&#8217;ble MR. Justice C.N.RAMACHANDRAN NAIR [&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":[8,21],"tags":[],"class_list":["post-249995","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>State Of Kerala vs M\/S.Sigma Inc on 6 September, 2010 - 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\/state-of-kerala-vs-ms-sigma-inc-on-6-september-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State Of Kerala vs M\/S.Sigma Inc on 6 September, 2010 - Free Judgements of Supreme Court &amp; 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