Andhra HC (Pre-Telangana)
The State Of Andhra Pradesh vs V.V. Rama Rao And Company on 8 June, 1988
Equivalent citations: [1989]74STC190(AP)
Author: B.P. Jeevan Reddy
Bench: B.P. Jeevan Reddy
JUDGMENT Jeevan Reddy, J.
1. A common question that arises in these tax revision cases is whether prior to Amendment Act No. 49 of 1976 which inserted the word "televisions" in entry 3 in the First Schedule to the A. P. General Sales Tax Act, 1957, the televisions or parts and accessories thereof can be taxed under the said entry 3 or should they be taxed as general goods under section 5 of the Act. Entry 3 before the amendment read as under :
"3. Wireless reception instruments and apparatus, radios, radio gramophones, electrical valves, accumulators, amplifiers and loud speakers and spare part and accessories thereof."
2. By virtue of the amendment the word "televisions" was inserted after the words "radio gramophones" and before the words "electrical valves". In these cases we are concerned with the period prior to 1st September, 1976. We immediately make it clear that so far as the period commencing on and from 1st September, 1976 is concerned there is no dispute; even the assessee does not dispute, that the televisions and parts and accessories thereof are chargeable to tax under entry 3. The controversy is only with respect to the period prior to 1st September, 1976.
3. The contention of the Revenue, as put forward in the order of the first appellate authority, is that the television is nothing but essentially a wireless reception instrument. The reasoning runs thus : A radio is a wireless reception instrument. A television is merely an improvement upon radio. Whereas in radio you only get sound, in television you get sound and light, i.e., picture. The wireless reception instruments means a reception instrument without a wire. The television is therefore a wireless reception instrument. It is further contended by the learned Government Pleader that merely because the word "televisions" was inserted by way of Amendment Act No. 49 of 1976, it, by itself, does not mean that televisions were not included within the said entry until them. According to him, the said amendment was brought in to clarify the matter and to eliminate any room for controversy or dispute. In other words, according to him, the said amendment was made by way of abundant caution. On the other hand, the contention of the learned counsel for the dealer-respondent is that a television is not a wireless reception instrument and that if it were so, the very amendment becomes meaningless and superfluous. His contention is that the amendment was brought in precisely because a television set would not be a wireless reception instrument.
4. We agree with the learned Government Pleader that it cannot be stated as a rule of law that whenever particular goods are included in a particular entry by way of an amendment, those goods have become taxable under the entry for the first time. That may not be the only or the necessary inference. Very often amendments are made with a view to clarify the matter or by way of abundant caution or to leave no room for controversy or dispute. All the same the question arises, applying the common parlance test or commercial parlance test, whether "television" can be included within the meaning of the expression "wireless reception instrument and apparatus". We think not. In the Concise Oxford Dictionary of Current English, VI Edition, edited by J. B. Sykes, the word "wireless" is given the following meanings :
"1 Without wire(s) ( telegraphy, radio, transmission of signals by electromagnetic waves); of or pertaining to radio ( set, radio receiver). 2. Wireless telegraphy or telegram; radio receiving set or broadcast or programme. 3. Send radio massage. 4. Send (message), inform (person), by radio."
5. What is significant is that the television is not brought within the meaning of "wireless". Similarly the meaning of the word "television" in the same dictionary is given in the following words :
"System for reproducing actual or recorded scene at a distance on a screen, etc., by radio transmission, usu. with appropriate sounds; vision of distant objects obtained thus; televised programmes, etc.; (set), apparatus for displaying pictures transmitted thus."
6. The meaning given to the expression "television" shows that the accent is upon reproduction of actual or recorded scene at a distance on a screen, etc., by radio transmission usually with appropriate sounds. The accent is upon the reproduction of the scene and sound is treated as merely an accompaniment. Be that as it may, in common parlance or commercial parlance one would not ordinarily refer to the television set as a wireless set, though it may be possible by an involved process of reasoning to include the television set also within the meaning of wireless reception instrument and apparatus. Since we have to understand these entries in the common or in the commercial parlance we are inclined to hold that television sets or parts and accessories thereof were not taxable under entry 3 of the First Schedule to the Act prior to 1st September, 1976.
7. We may also add that these two cases are some sort of solitary cases. Actually the television was introduced in this State in the year 1977 only and all sales of televisions or their parts and accessories would take place only after 1st September, 1976. These cases arose because the dealer herein is a manufacturer of accessories and parts of television which he was selling to E.C.I.L. E.C.I.L. manufactures televisions which it was evidently selling mostly outside the State at that time.
8. The tax revision cases fail and are dismissed. No costs.
9. Petitions dismissed.