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TMI Blog1989 (11) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessing authority. When the matter was carried in second appeal, the Tribunal allowed the appeal holding that door closers do not answer the description of the term "machinery" dealt in entry 20 of the Second Schedule to the Act and hence remitted the matter to the assessing authority to levy tax on the respondent under the appropriate provision but not under entry 20 of the Second Schedule to the Act. Aggrieved by this order the Revenue has come up in revision before this Court. 2.. The question that falls for our consideration is whether the door closers are machinery under entry 20 of the Second Schedule to the Act. Entry 20 of the said Schedule reads as follows: "All machinery and spare parts and accessories thereof." In or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a definition of the word "machinery" which would be applicable in all cases, stated that it might be impossible to succeed in such an attempt and then made certain observations, which are as follows: "If their Lordships were obliged to run the hazard of the attempt they would be inclined to say that the word 'machinery' when used in ordinary language, 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...... But their Lordships think that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld thus: ".......'machine' means a mechanical device consisting of a planned and an organised arrangement of various parts, each part having definite functions and, as a result of combined functioning, does some work, which may be impossible or difficult for human physical power to perform or even if it can be done it cannot be done continuously for a long period or with the speed and with the same uniformity with which the machinery does the same work. Supply of power to the machine could be either by the natural forces or by human or animal energy, or electric energy or any other type of energy." 3.. In the present cases, the respondent produced certain literature before the assessing authority in support of its contention that door c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lance of commercial context to class an item of goods in one category or another. In the present cases, considering the nature of the arrangement of the device and its functions it cannot be said that it is merely a door hinge and a simple device, not to be called a machine. Therefore, we cannot but reject the contentions raised on behalf of the respondent. The above discussion leads to the irresistible conclusion that door closers of the type sold by the respondent are machinery for the purpose of entry 20 of the Second Schedule to the Act and the decision to the contrary rendered by the Tribunal will have to be set aside restoring the orders of the assessing and appellate authorities. Ordered accordingly. Revision petitions stand allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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