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The State of Tamil Nadu Vs. Modern Radio Company - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtChennai High Court
Decided On
Case NumberTax Case No. 227 of 1977 (Revision No. 57 of 1977)
Reported in[1977]40STC366(Mad)
AppellantThe State of Tamil Nadu
RespondentModern Radio Company
Advocates:Additional Government Pleader
DispositionPetition dismissed
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Ismail, J.

1. The department itself has assessed the respondent only on the ground that the goods in question fell under item 41 dealing with electrical goods. If so, we are unable to hold that the Tribunal has committed any error in holding that the said goods come within the scope of the G. O., namely, G. O. Ms. No. 976, Revenue, dated 28th March, 1959, giving exemption on sales of electrical hearing-aids and accessories from tax. It is not in dispute that the goods which were the subjectmatter before the Tribunal were dry-cells used in hearing-aids. Equally, it is not in dispute that hearing-aids could not be made use of without the cells. Hence there can be no difficulty in characterising such sales, in such a context, as sales of accessories of hearing-aids. Consequently, there is no ground to interfere with the order of the Tribunal and the tax revision petition is therefore dismissed.

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