Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1956 1957-Central Sales Tax Act Sales Tax-On 'Capacitors' Andhra Pradesh General Sales Tax Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Sales Tax - On 'Capacitors' - The item classified as 'electronic good' by Electronic Commission - By Government Orders, electronic items exigible to concessional rate of tax - Assessees claiming concessional rate of tax on 'Capacitors' - Claim negated by Authorities - Tribunal holding the item as an 'electric good' and remanding the case for determination to the Authorities - High Court holding the item exigible to concessional tax as 'electronic good' - On appeal, held: 'Capacitor' is an 'electronic good' and hence is to be taxed at concessional rate - Tax has to be levied on the basis of classification done by Electronic Commission - However, if assessees have collected tax at higher rate from its customers, Revenue to take appropriate steps for recovery of such amount - Andhra Pradesh General Sales Tax Act, 1957 - Central Sales Tax Act, 1956 - Doctrine of Unjust Enrichment.The respondent-assessees were manufacturers, dealers or traders of electronic goods. They claimed concessional rate of tax on the item 'Capacitors' as 'electronic goods', in terms of various Government Orders. In some cases the authorities treated the 'Capacitors' as 'electronic goods', while in other cases it did not. In the cases, where the 'Capacitors' were treated as 'electronic goods', the assessees challenged the same. The Authorities decided the assessees were entitled to concessional rate on the 'Capacitors'. When the matters were taken to Sales Tax Appellate Tribunal at the instance of Revenue, it held that the Capacitors were 'electric goods' and not 'electronic goods' and remanded the matter to the Assessing Authorities, giving opportunity to the assessees to prove that the item was an 'electronic good'. High Court set aside the order of the Tribunal holding that 'Capacitors' would fall under the category of 'electronic goods'; and that once the item was specifically mentioned in the list of electronic items prepared by the Electronic Commission and Government Orders the Tribunal was required to test whether the item found place in the list and should not have undertaken further inquiry. In appeal to this Court, appellant-Revenue interalia contended that the order of the Tribunal was not a final order and therefore, it could not have been disturbed by the High Court; and that since the assessee had collected the amount of tax at higher rates from the customers, the levy of tax on concessional rates would lead to 'unjust enrichment' to the assessees. |
Judge | Hon'ble Mr. Justice C.K. Thakker |
Neutral Citation | 2007 INSC 1050 |
Petitioner | State Of Andhra Pradesh And Anr. |
Respondent | M/s Concap Capacitors, Balanagar, Hyderabad And Ors. |
SCR | [2007] 11 S.C.R. 140 |
Judgement Date | 2007-10-12 |
Case Number | 4832 |
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