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1986 (6) TMI 241

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..... he same assessee is the respondent in both the cases. The respondent-assessee is manufacturing machineries. They are vertical and horizontal handsaws and wood lathes. For the assessment years, 1980-81 and 1981-82, the sales turnover relating to the said goods was assessed at 8 per cent as falling under entry 141 of the First Schedule to the Kerala General Sales Tax Act, 1963. Entry 141 of the Firs .....

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..... ed the above two tax revision cases assailing the common order passed by the Appellate Tribunal for both the years, T.A. Nos. 446 and 447 of 1983, dated December 20, 1985. We heard counsel for the Revenue, Mr. Karunakaran Nambiar. Counsel submitted that the word "machinery" used in entry 141 of the First Schedule to the Kerala General Sales Tax Act is of very wide import and should take in the m .....

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