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TMI Blog1984 (3) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... sets. On 26th April, 1974, the applicant filed an application under section 52 of the Act for determining the question as to whether the sale of prime mover oil engine of the description given in Invoice No. E/01/40803 to M/s. Kelkar Bros., Poona, will fall in entry No. 22 of Schedule E, or whether the said prime mover oil engine is covered by entry No. 12 of Schedule C to the Bombay Sales Tax Act, 1959. For our purpose it is not necessary to refer to the detailed description of the oil engine in the said invoice. All that is to be borne in mind is that oil engine in question acts as a prime mover for the pumping sets used by agriculturists. The Commissioner of Sales Tax rejected the case of the applicant that the oil engine was not agricul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ------------------------------------------------------------------------ 12. Agricultural machinery Three paise in Three paise in a 1.1.1960 and implements (other a rupee. rupee. to than implements speci10.5.1973." fied in entry 1 in Sche- dule A) and parts of such machinery and implements. ------------------------------------------------------------------------------------------------------------------------------------- The amended entry No. 12 which became effective from 11th May, 1973, and which is relevant for our purposes, runs thus: -------------------------------------------------------------------------------------------------------------------------- "Entry Description of goods Rate of sales Rate of purchase Period of No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It may be noticed that in the original entry No. 12 as it stood prior to the amendment, there was no specific reference to tractors, oil engines and electric motors. However, even parts of agricultural machinery attracted levy under entry No. 12 and therefore if oil engine is considered as a part of agricultural machinery it was liable to tax under entry No. 12 and not under the residuary entry. If that was the position, there was no point in amending entry No. 12 so as to exclude oil engine from agricultural machinery, because though it did not constitute agricultural machinery by itself still being part of agricultural machinery it continued to fall under entry No. 12. If oil engine was a part or component, the original entry No. 12 befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... selves 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 result. These observations of their Lordships of the Privy Council were cited with approval by the Supreme Court in Commissioner of Income-tax v. Mir Mohammad Ali AIR 1964 SC 1693. If this meaning of the word "machinery" is borne in mind then an oil engine which is used as a prime mover in a pumping set, which is admittedly used as agricultural machinery, would by itself constitute machinery and since it is not disputed that it is used for agricultural purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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