With regard to Shruthi box and Tabala, although they do not bear the appearance and shape of Tabala and traditional Shruthi box but they play the music of traditional Tabala and Shruthi box. It may be that electronic chips are fitted in the said instruments with prerecorded tunes and sounds but the dominant function of the said instruments is to play the music of Indian musical instruments. The need of skills to play the traditional Shruthi box and Tabala is dispensed with. The vocalist by switch of a button can have the tunes and musical sounds to suit the convenience. It is said that two instruments are of great assistance to the beginners for the music in practice. Merely because the said instruments have prerecorded chips, the dominant function of the said instruments is to play the role of Indian musical instruments.

The said two instruments are only used in practice and not in concerts. In order to use the said instruments, the vocalist should have necessarily have the basic knowledge of thalas and ragas in order to use the instruments in their practice. Merely because they have shape of a tape-recorder and electronic chips fitted in, it cannot be said that they do not be called as Indian musical instruments because the functional features of the said instruments is very much that of traditional Shruthi box and traditional Tabala. It should be noted that the market for these instruments are very marginal. There is a decline in the musical taste of the people towards the Indian music and Indian musical instruments. It is said that Shruthi box and Tabala manufactured by the assessee are very much necessary for the beginners who practice in music. In fact these instruments would play a tune for the practicing vocalist.

STATE OF KARNATAKA  Vs. M/S. RADEL ELECTRONIC PVT. LTD [ (2013) 2 AirKarR 619 : (2013) 76 KantLJ 343]