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TMI Blog1978 (12) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... sting. It is: "Whether water-meters come, within the ambit of item 102 or item 83 of the First Schedule to the A.P. General Sales Tax Act?" This is a revision at the instance of the revenue. The respondent is a dealer in sanitary goods. He also deals in water-meters. For the assessment year 1974-75, there was a disputed turnover of Rs. 66,245.82 and that amount represented the sales of water-m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cent. The Tribunal was clear that water-meters do not come within the ambit of item 102 of the First Schedule. Sri Parthasarathy, the learned Government Pleader for Commercial Taxes, urges before us that water-meters come squarely within the meaning of "water supply fittings" as stated in item 102. According to him, even though these water-meters do not supply any water they are used in the course ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the present case, concerned with the item as it stood at the time of the relevant assessment year 1974-75. It then read: "Machinery, spare parts and accessories." Continuing the analogy of the motor used for pumping the water to higher portions, a motor is clearly within the ambit of "machinery". Likewise, a water-meter which does not supply water but is used only to measure or record the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thus, it has the features of "machinery". This view of ours gains support from a Division Bench of the Allahabad High Court in Shyam Enamel Works v. Commissioner of Sales Tax[1975] 35 S.T.C. 489. There, the Division Bench held that water-meters are machinery because they work on account of the, transmission of energy caused by the movement of water in them. In fact, this decision was noticed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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