(per Hon’ble Sri Justice Narsing Rao Nandikonda)
This batch of Tax Revision Cases are filed by the petitioner
challenging the common order, dated 26.03.2008, in T.A.Nos.553,
552, 554 and 555 2006 passed by the Sales Tax Appellate
Tribunal, Hyderabad (for short, ‘the STAT’).
2. The petitioner – M/s. Modi Xerox Limited (presently
known as ‘Xerox India Limited, Hyderabad) is a Company
incorporated under the provisions of the Companies Act, 1956.
The case of the petitioner is that Entry 12 is a specific Entry for
Photocopiers and entry 38 is general in nature. In fact, the
Tribunal ignored that Entry 12 which was introduced in the year
1958 was not meant for including photocopiers as it is a new
invention in Electronic revolution. However, the Tribunal rejected
the case of the petitioner on the ground that Entry 12 to
Schedule-I being a specific Entry, Entry 38 of Schedule I is in the
nature of general entry has no application. It is the further case of
the petitioner that Entry 12 to Schedule I refers to ‘Duplicating
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Machines’ which in those days were called as ‘Cyclostyle
Machines.’ It is stated that the legislature could not have
intended by any stretch of imagination to include ‘Xerox Machines’
under Entry 12 of the Andhra Pradesh General Sales Tax Act,
1957 (for short, ‘the APGST Act, 1957’). It is further stated that
there is lot of difference between Duplicating Machine and
Photocopier. Since Entry 38 of Schedule-I includes various
Electronic goods and parts thereof, and photocopiers can be
classified only under entry 38 and Entry 12 therefore has no
application. Alternatively, it is stated that ‘photocopiers’ could, at
best, be classified under Entry 38-D of Schedule-I. It is not in
dispute that a ‘photocopier’ is qualifies an Electronic equipment.
It was further contended that the Tribunal has misconstrued and
misdirected itself in concluding that after 31.12.1999, the
photocopiers ceased to fall under the category of ‘Electronic goods’
entitled for concessional rates ignoring the fact that Entry 12 of
Schedule-I was very much in existence even before 31.12.1999.