9911796707
TMI Blog1967 (2) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the Sales Tax Appellate Tribunal was right in taking the view that handlooms are machinery and that parts thereof sold in the course of business are liable to sales tax as falling within entry 20 of Schedule II of the Mysore Sales Tax Act, 1957. 2.. During the six assessment years concerned in these petitions, the petitioner had sold certain items which are described as spare parts of handl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion whether handlooms may be regarded as machinery, the approach to be made to the question is now clearly indicated in a decision of this Court reported in State of Mysore v. M.N.V. Rao[1964] 15 S.T.C. 540; 1964 Kar. L.J. 101. ( 4.. After pointing out that the statute itself does not contain a definition of the expression "machinery" and that therefore ordinary dictionary meaning will have to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary language, prima facie, means some mechanical contrivances which, by themselves or in combination with one or more other mechanical contrivances, by the combined movement and interdependent operation of their respective parts generate power, or evoke, modify, apply or direct natural forces with the object in each case of effecting a definite and specific result." In simpler language "machinery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her if the source of power is either human or animal. 7.. We therefore see no reason to disagree with the view taken by the Sales Tax Appellate Tribunal. 8.. But the second argument appears to us to be more reasonable and acceptable. It may be as the learned Government Pleader points out that what is now described as "accessories" may in fact be machinery parts themselves. But that is a matter w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
