9911796707
TMI Blog1974 (9) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... case, sewai-ki-machine could be treated as machinery taxable at 6 per cent in view of Notification No. ST-7098/X-1012-1965 dated 1st October, 1965?" For the assessment year 1966-67 account books were accepted under which the turnover of sewai-ki-machines manufactured by the assessee was accepted at Rs. 3,336. The claim that sewai-ki-machines were brasswares and as such can be taxable at 3 per cent was repelled by the Sales Tax Officer. This view was upheld on appeal. Aggrieved, the assessee went up in revision. The judge (Revisions) held that sewai-ki-machine in ordinary course of business is not considered to be a machine as accepted in the general sense. Machinery is something allied with rolling mill, etc. Sewa-kimachine cannot be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eding ten paise per rupee as may be specified. (3)............................." It will be seen that section 3-A operates "notwithstanding anything contained in section 3". Under it the State Government can specify any class of goods for being taxed at specified single point in the series of successive sales. Under sub-section (2) the State Government can fix the rate up to and a maximum of 10 paise per rupee. It is thus evident that if the State Government notifies the goods and the rate of tax under section 3-A, it is not taxable under section 3. It will be taxed at the specified point of sale at the rate mentioned in the notification issued under section 3-A. In the present case, "brassware" was notified to be taxable at 3 per cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve relates to machinery and its spare parts. Machinery, according to dictionary meaning, means 'a machine in general or a functioning unit'. The word 'machine' is a well-known term and, according to Webster's Dictionary, means 'an instrument (as a lever) designed to transmit and modify the application of power, force and motion'. Thus, machinery in generic sense would include all appliances and instruments whereby energy or force is transmitted and transformed from one point to another. In that sense, it will include simple appliance like a lever to complicated machinery employed in mills and factories." The Full Bench held that pumping sets were "machinery" within the purview of the notification dated 1st October, 1965, but since the not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be any evidence on the record for this conclusion, and neither have we been referred to any trade journal or any other standard publication in which hair clippers are not classified as machinery in the trade circle. We are also unable to agree with the view of the additional revising authority that hair clippers are not termed in common parlance as machinery, as normally all mechanical contrivances are generally understood to be items of machinery." In the present case, the instrument manufactured by the assessee for making sewai undoubtedly transmits and transforms force from one point to another. That is the only way it can and does work. In our opinion, the instrument made by the petitioner for making sewai is nothing but machinery as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
