{"id":32983,"date":"2001-01-09T00:00:00","date_gmt":"2001-01-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/b-p-l-ltd-vs-state-of-a-p-on-9-january-2001"},"modified":"2018-03-14T03:25:46","modified_gmt":"2018-03-13T21:55:46","slug":"b-p-l-ltd-vs-state-of-a-p-on-9-january-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/b-p-l-ltd-vs-state-of-a-p-on-9-january-2001","title":{"rendered":"B.P.L. Ltd vs State Of A.P on 9 January, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">B.P.L. Ltd vs State Of A.P on 9 January, 2001<\/div>\n<div class=\"doc_bench\">Bench: B.N. Kirpal, Mrs. Ruma Pal, Brijesh Kumar<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  444-445 of 2001\n\nPETITIONER:\nB.P.L. LTD.\n\nRESPONDENT:\nSTATE OF A.P.\n\nDATE OF JUDGMENT: 09\/01\/2001\n\nBENCH:\nB.N. KIRPAL &amp; MRS. RUMA PAL &amp; BRIJESH KUMAR\n\nJUDGMENT:\n<\/pre>\n<p>JUDGMENT<\/p>\n<p>2001 (1) SCR 195<\/p>\n<p>The Judgment of the Court was delivered by KIRPAL, J. Special leave<br \/>\ngranted.\n<\/p>\n<p>The only question which arises for consideration in this case is whether<br \/>\nFully Automatic Washing Machine can be regarded as &#8220;electronic goods&#8221; so<br \/>\nas to attract a lower rate of sales tax.\n<\/p>\n<p>The undisputed facts are that the appellants are manufacturers and dealers<br \/>\nin television, audios, washing machines etc. and are registered dealers<br \/>\nwith the Sales Tax Department at Hyderabad. Though the appellants deal in<br \/>\nboth Semi and Fully Automatic Washing Machines, the present controversy is<br \/>\nonly with regard to Fully Automatic Washing Machines.\n<\/p>\n<p>Prior to 20th July, 1988, the me of sales tax leviable on the sale of<br \/>\nAutomatic Washing Machine was 10 per cent. On 20th July, 1988, by a<br \/>\nnotification issued in exercise of power contained in Section 9 of the<br \/>\nAndhra Pradesh General Sales Tax Act, 1957, the rate of tax payable on the<br \/>\nsale of &#8220;electronic goods&#8217; as defined in the said notification was reduced<br \/>\nto 2 paise in a rupee with effect from 1st July, 1988. This notification<br \/>\nalso exempted the sale of electronic goods from the levy of additional tax<br \/>\nunder Section 5(a) and surcharge on sales tax under Section 6(B) of the<br \/>\nsaid Act.\n<\/p>\n<p>The term &#8220;electronic goods&#8221; was defined in the said notification as<br \/>\nfollows:\n<\/p>\n<p>&#8220;2. For the purpose of this notification, the term &#8220;Electronic Goods&#8221; means<br \/>\nelectronic systems, instruments, appliances, apparatus, equipment operating<br \/>\non electronic principles and all types of electronic components, parts and<br \/>\nmaterials and include:\n<\/p>\n<p>(i)    Consumer Electronics;\n<\/p>\n<p>(ii)    Electronic test and measuring instruments;\n<\/p>\n<p>(iii)   Medical Electronic Equipment;\n<\/p>\n<p>(iv)   Electronic analytical instruments;\n<\/p>\n<p>(v)   Electronic equipment\/instrument for nuclear Geo-Scientific and other<br \/>\nspecial application;\n<\/p>\n<p>(vi)   Electronic process control equipment; (vii) Power Electronic<br \/>\nEquipment;\n<\/p>\n<p>Electronic industrial Automation and Control equipment:\n<\/p>\n<p>(viii)  Electronic data processing systems and electronic office equipment;\n<\/p>\n<p>(ix)    Electronic Broadcasting Equipment; (x)    Electronic Aerospace and<br \/>\nDefence equipment.&#8221; The appellants claimed before the Sales Tax Authorities<br \/>\nthat its Automatic Washing Machines worked on fuzzy Logic Computer Program.<br \/>\nIn other words, Fully Automatic Washing Machines were micro-computer-<br \/>\ncontrolled washing machines that actually worked on the principle, of auto<br \/>\nselection of the various parameters. The entire work of washing the<br \/>\nclothes, after the same were loaded into the machine, was carried out<br \/>\nautomatically, the machines being controlled and operated micro processor<br \/>\ntechnology.\n<\/p>\n<p>Without accepting the contention of the appellants, the provisional<br \/>\nassessment order for the period 1st April, 1994 to 31st March, 1995 was<br \/>\npassed raising a demand of Rs. 8,83,143 as differential tax. For subsequent<br \/>\nperiod also tax was demanded, but it is not necessary to go into any<br \/>\nfurther details in respect thereof.\n<\/p>\n<p>The appellant filed appeals before the Appellate Assistant Commissioner but<br \/>\nwithout success. The Sales Tax Appellate Tribunal, on a further appeal<br \/>\nbeing filed by the appellants also came to the conclusion that the<br \/>\nAutomatic Washing Machines would not be regarded as electronic goods.\n<\/p>\n<p>The High Court of Andhra Pradesh also decided the point in issue against<br \/>\nthe appellants. While disposing of the tax revision case, the High Court<br \/>\ncame to the conclusion that while the control panel of such machines was<br \/>\ncertainly electronic in the sense that it involved silicon chips and semi<br \/>\nconductors, the washing machines themselves did not operate on principles<br \/>\nof electronics. The washing machines, the High Court concluded, operated on<br \/>\nthe principle of centrifugal force, which is electro-mechanical in nature<br \/>\nbut not electronic and any amount of sophisticated control of machine<br \/>\ninstalling micro-computer in the control panel could not make the machine<br \/>\nelectronic in nature. Hence, these appeals.\n<\/p>\n<p>The answer to the question arising in these cases depends upon the<br \/>\ninterpretation of the definition of the term &#8220;electronic goods&#8221;. The said<br \/>\nterm is defined by the aforesaid notification. On a plain reading thereof,<br \/>\nit means that systems, instructions appliances, apparatus and equipments<br \/>\nwhich are electronic and operate on electronic principle would be<br \/>\nelectronic goods. All types of electronic components, parts or materials<br \/>\nare also electronic goods as per the said definition. In addition thereto,<br \/>\nsub-clause (i) of para 2 of the notifications specifically provides that in<br \/>\nthe definition of the term &#8220;electronic goods&#8221; consumer electronics are also<br \/>\nincluded. What has to be seen is whether the automatic washing machines are<br \/>\nelectronic appliances or equipments operating on electronic principle. Mr.<br \/>\nKapil Sibal, the learned senior counsel appearing for the appellants<br \/>\ncontended that it should be so regarded. Mr. M.N. Rao, the learned senior<br \/>\ncounsel submitted that in addition thereto, the automatic washing machine<br \/>\nwas in any case an item which should be regarded as consumer electronics<br \/>\nand therefore would be entitled to the benefit of the said notification.\n<\/p>\n<p>The keywords to our mind which appear in the said definition contained in<br \/>\nthe notification are &#8220;operating on electronic principles&#8221;. In the Concise<br \/>\nOxford Dictionary, Tenth Edition, &#8220;electronic&#8221; has been inter alia defined<br \/>\nas &#8220;having components such as micro chips and transistors that control and<br \/>\ndirect electronic currents&#8221;. In McGraw-Hill Encyclopedia of Science and<br \/>\nTechnology (Sixth Edition). Volume VI at page 235 under the heading<br \/>\n&#8220;Electronics&#8221; it is stated thus: &#8220;The branch of science and technology<br \/>\nrelating to the conduction and control of electricity flowing through semi-<br \/>\nconductor materials or though vacuum or gases.&#8221; Under the heading &#8220;Consumer<br \/>\nElectronics &#8221; at page 237 of the said Encyclopedia, it is it is stated<br \/>\nthat: &#8220;Aside from the communications services of telephone, radio and<br \/>\ntelevision the consumer has available a wide variety of electronic devices<br \/>\nand equipment which employ the detailed technology of the computer<br \/>\nindustry,&#8221;\n<\/p>\n<p>It appears to us that the underlying object of the State of Andhra Pradesh<br \/>\nissuing such a notification was to give fillip to modem technology as a<br \/>\nresult of which consumer electronics or electronic appliances or equipment<br \/>\noperating on electronic principles were to be charged lesser rate of sales<br \/>\ntax. It is, no doubt, true that the action of washing machines can be<br \/>\nregarded as being one which runs on centrifugal force but the operation or<br \/>\nthe running of these machines is completely controlled by the micro process<br \/>\ntechnology involved in the said machines. It is not in dispute that the<br \/>\nrunning of this machine and its functions are controlled by programmed<br \/>\nmicro chips. These micro-chips control and direct electric current in a<br \/>\nprogrammed manner so as to enable the washing machine to carry out its<br \/>\nfunctions. The operations which are automatically controlled in the working<br \/>\nof the machines are that of (a) wash cycle, (b) rinse cycle and (c)<br \/>\nspin\/dry. It has been certified by the Indian Institute of Technology in<br \/>\nthe present case that the Automatic Washing Machine of the appellants has<br \/>\nthe facility of water level controlled delay program. It has various<br \/>\nprograms which are controlled through microprocessor chips. In other words<br \/>\nwhat the said notification requires is that on item can be regarded as an<br \/>\nelectronic goods if its all functions which are required to be performed by<br \/>\nthat equipment or appliance ate performed or controlled electronically by<br \/>\nmicro-processor. Admittedly, in the present case the entire functioning of<br \/>\nthe washing machine is automatic. Data is fed into the machine and<br \/>\nthereupon it is the micro processors which control and direct the carrying<br \/>\nout of the various functions of the machine which results in the clothes<br \/>\nbeing washed\\ in the desired manner.\n<\/p>\n<p>We may here notice that on 1st June, 1989 the Government of Andhra Pradesh<br \/>\nhas issued a memorandum whereby the attention of the Commissioner of<br \/>\nCommercial Taxes was drawn to the list of electronic items prepared by the<br \/>\nElectronics Corporation and it was stated in this memorandum that the<br \/>\nGovernment had decided that the State List may be followed for the purpose<br \/>\nof concessional rate of tax on the electronic goods as envisaged by the<br \/>\nearlier notification dated 20th July, 1988. A copy of the said list has<br \/>\nbeen filed in Court which mentions various type of electronic equipments<br \/>\nfalling under different heads. Under the heading of &#8220;consumer electronics&#8221;,<br \/>\nradio receivers, cassette tape-recorders, record changers etc. are<br \/>\nmentioned and entry 1.65 reads as follows: &#8221;Other consumer electronic<br \/>\naids\/products&#8221;. The reading of this list clearly shows that even though<br \/>\nsome of these equipments or appliances performed different functions like<br \/>\nreproducing sound, as in the case of radio receivers or tape-recorders, all<br \/>\nof them are controlled or work with the help of chips or micro processors.<br \/>\nEven though washing machine is not specifically mentioned as one of the<br \/>\nitems, it would fall under the category of &#8220;Consumer Electronic Product&#8221;.<br \/>\nLike a record player or radio, it works with the aid or micro processor and<br \/>\nfalls within the definition of &#8220;electronic goods&#8221; as contained in the said<br \/>\nnotification dated 20th July, 1988.\n<\/p>\n<p>It was submitted by the learned senior counsel for the respondent that<br \/>\nwashing machine is specifically mentioned in Item No. 38(iv) of the<br \/>\nSchedule to the said Act. Therefore, it was contended that notification of<br \/>\n20th July, 1988, cannot apply because in the case of washing machine the<br \/>\nrate of duty specified under entry 38(iv) is 10 per cent. We are unable to<br \/>\nagree with this Contention for the simple reason that entry 38(iv) relates<br \/>\nto electrical items including electrical washing machine wheras electronic<br \/>\nitems or products are referred to in entry 38(v), An electronic washing<br \/>\nmachine would come under entry 38(v) and the notification dated 30th July,<br \/>\n1988 would apply to all electronic goods including automatic washing<br \/>\nmachines of the appellants.\n<\/p>\n<p>For the aforesaid reasons, the appeals are allowed, the judgment of the<br \/>\nHigh Court and all the decision of the authorities below are set aside. The<br \/>\nappellants are held to be entitled to the benefit of the notification dated<br \/>\n20th July, 1988 with the result that subject to other conditions which they<br \/>\nmay require to be fulfilled, the rate of sales tax payable in respect of<br \/>\nthe Automatic Washing Machines would be 2 per cent as prescribed by the<br \/>\nsaid notification and thereafter as per notification dated 7th September,<br \/>\n1993 by which rate has been raised to 4 per cent.\n<\/p>\n<p>No order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India B.P.L. Ltd vs State Of A.P on 9 January, 2001 Bench: B.N. Kirpal, Mrs. Ruma Pal, Brijesh Kumar CASE NO.: Appeal (civil) 444-445 of 2001 PETITIONER: B.P.L. LTD. RESPONDENT: STATE OF A.P. DATE OF JUDGMENT: 09\/01\/2001 BENCH: B.N. KIRPAL &amp; MRS. RUMA PAL &amp; BRIJESH KUMAR JUDGMENT: JUDGMENT 2001 (1) SCR [&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-32983","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>B.P.L. 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