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TMI Blog1974 (7) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... sm is known as sugarcane crusher. The Tribunal came to the conclusion that sugarcane crushers do not constitute machinery and are liable to tax at 5 per cent. The extra demand of 2 per cent was accordingly reduced. Aggrieved by this order, the Commissioner of Sales Tax (petitioner) asked for a reference which was rejected on 28th March, 1972. The petitioner approached the High Court for a reference. This court called for a statement of the case. The Tribunal has made a reference of the following question: "Whether, on the facts and in the circumstances of the case, sugarcane crusher or sugarcane crushing mill is not a type of machinery to come within entry No. 60 of the taxable list?" 2.. The sole question for consideration is whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... modify, apply or direct natural forces with the object in each case of effecting so definite and specific a result. The tank and its supporting structure do not satisfy this definition. But their Lordships think that however skilful definitions of 'machinery' may be framed, the determination in any given case of what is or is not machinery' must, to a large extent, depend upon the special facts of that case........" This definition of "machinery" given by the Judicial Committee has been consistently followed throughout and a single decision has not been brought to our notice taking a different view. In that particular case the subject-matter of discussion was whether a balancing tank with a supporting structure would come within the defin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to maintain certain humidity for the purpose of increasing the strength of yarn, avoiding breakages of yarn and improving the quality of yarn, are machinery. In State of Mysore v. M.N.V. Rao[1964] 15 S.T.C. 540. , on the analogous reasoning a Bench of the Mysore High Court held that "cottage basin" used in the silk industry for spinning and reeling silk is a machinery. In Commissioner of Income-tax, Madras v. Mir Mohammad Ali[1964] 53 I.T.R. 165 (S.C.); A.I.R. 1964 S.C. 1693., their Lordships followed the definition of machinery as enunciated by the judicial Committee and held that new diesel engines replacing petrol engines in some of the motor buses constitute "machinery" within the meaning of section 10 of the Income-tax Act, 1922. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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