Case Law Details
Radel Electronics Pvt. Ltd. Vs Government of Tamil Nadu (Madras High Court)
State has not intended to grant exemption in respect of large scale manufacturers of electrically made Indian Musical Instruments. Such Indian Musical Instruments, which all are using the electronic technologies, then it is to be classified as electronic instruments, which would squarely fall under 14(iv) of Part D of the First Schedule of TNGST Act,
This apart, when tax liability is fixed for electronic instruments, it is to be construed that Indian Musical Instruments electrically manufactured is to be classified as electronic instruments.
At the outset, whether it is Indian Musical Instruments or any other instruments, if it is an electronic instrument, then the same would fall under the further classification of “electrical instruments” and cannot be construed as traditionally manufactured Indian Musical Instruments, for which exemption was granted with the specific intention to grant the relief to poor artisans, who all are engaged in the manufacturing of these instruments from generation to generation and living in penurious circumstances in the State.
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