9911796707
TMI Blog1975 (11) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 24(1) of the Orissa Sales Tax Act, 1947 (hereinafter briefly referred to as the "Act"): "(1) Whether, on the facts and in the circumstances of the case, this Tribunal is right in holding that tractor parts and electric motors are not machinery and are exigible to tax at 5 per cent? (2) Whether, on the facts and in the circumstances of the case, the assessing officer was not justifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant is right in contending that tax is payable at 5 per cent on the sale of tractor parts, electric motors and grills and not at 7 per cent as they were not machinery..........." No further reasons were given by the second appellate authority for acceptance of the assessee's contention. 3.. Reliance is placed by the learned standing counsel on two entries in the notification dated 30th Dece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age, 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 so definite and specific a result ..............." In the case of Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 5 per cent. Our answer to the second question is: On the facts and in the circumstances of the case, the assessing officer was justified in assessing the turnover of sale of tractor parts and electric motors at 7 per cent. The assessee went unrepresented. We would accordingly direct parties to bear their own costs of the references. PANDA, J.-I agree. References answered accordingly. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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