Broadcasting equipment cannot be subjected to Entry Tax as they do not meet the definitions outlined in the Assam Entry Tax Act, 2008, specifically under Entries-3 and 4.

JUDGMENT :

(N. UNNI KRISHNAN NAIR, J.)

Heard Mr. S. Chetia, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned Standing Counsel, Finance (Taxation) Department appearing for all the respondents.

2. The petitioner has instituted the present writ petition with the following prayer: -

“In the aforesaid premises aforesaid, it is respectfully prayed that Your Lordships would graciously please to admit this petition, call for the records and issue a Rule calling upon the respondents to show cause as to why a Writ in the nature of Certiorari and/or a Writ of like nature should not be issued to set aside and/or quash the clarificatory order No. CTS-/6/2009/302 dated 02.04.2013 (Annexure-V) and order of review No. CTS-6/2009/429 dated 24.09.2013 (Annexure-VIII) passed by the learned Commissioner of Taxes, Assma, Guwahati and why a writ in the nature of Mandamus and/or a writ of like nature should not be issued directing the respondents and their servants and each and every one of them not to give effect to the impugned Clarification dated 02.04.2013 and 24.09.2013 issued by the Commissioner of Taxes, Assam (respondent no. 2) and not to impose entry tax on the items in question under the Assam, Entry Tax Act, 2008 and any further order or directions as this Hon’ble Court may deem fie and proper and upon cause and causes that may be shown by the parties, and after hearing the parties be pleased to make the Rule absolute.”

3. The brief facts requisite for adjudication of the issue arising in the present proceeding is noticed as under: -

The petitioner herein, is an incorporated private limited company and engaged in the business of telecasting news and events as a programme contractor as well as supplying programmes or part of the programme suitable for television and local sound broadcasting etc., and for that purpose, the petitioner operates a news channel in the name “DY 365”. The petitioner, for the purpose of telecasting programmes, imports various equipment which are required for setting up of its technical infrastructure for up-linking and down-linking signals so as to ultimately get those programmes transmitted to its viewers in their respective television sets.

The petitioner is also a registered dealer under the ASSAM ENTRY TAX ACT , 2008 (herein after referred to as Act of 2008). The petitioner is also registered under the Ministry of Information & Broadcasting and also had entered into an agreement with ISRO to provide 4.5 MHz of C Band on INSAT 4A satellite for up- linking and down-linking of news, current affairs and distribution of TV Broadcasting. The petitioner, in connection with its said broadcasting business, imported items including C-Band, KU-Band, Satellite Receiver, 1.8 Mtr. Antenna, Modem, Set-Top Box, Encoder, 4104 Coles Lip Mic and digital Hybrid Mobile, which are exclusively used for up-linking and down-linking signal for the purpose of TV Broadcasting. It is the projection made in the writ petition that the said items imported by the petitioner for exclusive use for up-linking and down-linking signals for the purpose of TV Broadcasting are not included in the Schedule appended to the said Act of 2008 and accordingly, not liable to levy of Entry Tax.

The Commissioner of Taxes i.e., the respondent no. 2 herein, on 13.09.2011, in exercise of powers under Section 37 of the Assam Value Added Tax Act, 2003 (herein after referred