1980 (4) TMI 197

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..... rs and motors are to be classified as 'stationary electrical machineries' for which no extra shift allowance is a available. But we have considered this question in detail in ITA No. 829 / 78-79 and we may read an extract of the order. "We have carefully considered the records as well as the arguments. The question is not whether generator is an electrical machinery in any theoretical sense. Ele .....

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..... "stationary plant" within the meaning of the entry, we find that the words "stationary plant", form part of the phrase "transformers and other stationary plant". Hence only "stationary plant" in the class of transformers could become ineligible for extra shift allowance. Generator is a more basic machinery than transformer and could hardly be called "other plant" in the category of transformer. Ag .....

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..... of extra shift allowance. In any view of the matter, we see no reason why the extra shift allowance should be refused on generator. We have taken the same view in ITA No. 2755/Mds/77-78 dt. 13th Nov., 1978 where one of us was a party. The order of the AAC has therefore to be confirmed though for different reasons." The revenue has not been able to persuade us to take a different view. We, theref .....

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