9911796707
TMI Blog1973 (7) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Whether, upon the facts and in the circumstances of this case, the assessee was liable for tax on the aforesaid sales of Rs. 4,974.90 in respect of the hair clippers (Baal katne ki machine) at 2 per cent or 3 per cent or 6 per cent?" The assessee imported hair clippers against C form and sold them in the assessment year 1966-67. He admitted liability to pay tax from their sales at 2 per cent under section 3 of the U.P. Sales Tax Act. The Sales Tax Officer took the view that hair clippers were hardware and taxed them at 3 per cent. The assessee thereafter filed an appeal, but the question as to the rate of tax which was impossible in respect of the turnover of hair clippers was not considered by the appellate authority. Thereafter, a rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that, with effect from October 1, 1965, the turnover in respect of machinery and spare parts of machinery, not being such machinery or spare parts thereof as are taxable under any other notification issued under the aforesaid section, shall not be liable to tax except- (a) in the case of the aforesaid goods imported from outside Uttar Pradesh, at the point of sale by the importer; and (b) in the case of the aforesaid goods manufactured in Uttar Pradesh, at the point of sale by the manufacturer; and the Governor is further pleased to declare that the turnover in respect of aforesaid goods shall, with effect from October 1, 1965, be liable to tax at the rate of six paise per rupee." came up for interpretation, The Full Bench considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 3-A of the Act are liable to be taxed under this notification. Hair clipper is, undoubtedly, an instrument which transmits force from one point to another. Thus, it would be covered by the notification in question, provided that is not made subject to tax under any other notification issued under section 3-A. No such notification has been brought to our notice. This being so, hair clippers would be taxable under the aforesaid notification. The Additional judge (Revisions), while holding that hair clippers do not fall in the category of "machinery", has adverted to the fact that they are not known as such in common parlance or in the trade circle. There does not appear to be any evidence on the record for this conclusion, and ne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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