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TMI Blog1992 (12) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... al rate of tax on its sales of such fire bricks to M/s. National Aluminium Company Limited (smelter division)? 2. The background facts giving rise to the question are as under: M/s. lpitata Refractories Limited (hereinafter referred to as "the assessee") sold fire bricks worth Rs. 54,98,175.58 to M/s. National Aluminium Company Limited (in short "the NALCO") (described hereinafter as "purchasing dealer") for the assessment year 1984-85. Tax at concessional rate of 4 per cent was collected and deductions were claimed on the basis of declarations issued in form IV by the purchasing dealer. The goods sold were "fire bricks and mortar". The claim was disallowed by the assessing officer on the ground that the purchasing dealer was not au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... linings, etc. "Fire bricks" are those which are made to withstand great heat, used to line fire places, furnaces. Furnace is a plant for melting metal. The Tribunal noticed that there was no controversy on the point that the fire bricks have capacity to resist heat of 1400 degree centigrade which the ordinary brick cannot withstand and that those were required for lining the furnace which is a part and parcel of the main plant of the smelter division of the purchasing dealer. The certificate of registration of the purchasing dealer was referred to. It was noticed that the purchasing dealer was entitled to purchase "all kinds of plant, machinery and heating components and spares for use in manufacture of aluminia". Considering the use of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the articles comprising on outfit, whatever is used in equipping; the combination of all the elements necessary to carry out a project; that which is needful, or necessary as for the operation of a plant; the outfit, that is, tools, machinery, implements, appliances, etc., necessary to enable one to do the work involved; whatever is needed for efficient action or service; and it has been said that, although in its plain, ordinary, and usual application the word may embrace all the appliances and furnishings necessary for, or used in, the operation of an establishment or institution, it may nevertheless be restricted in its application, by the use of other words in the enactment or instrument in which it occurs. While some authorities, in d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instrumentality. According to Webster Universal Dictionary, "equipment" means an act of equipping; state of being equipped; that which is used for equipping. According to Compact Edition of the Oxford English Dictionary, "equipment" means the action or process of equipping or fitting out; the state or condition of being equipped; the manner in which a person or thing is equipped; anything used in equipping; furniture; outfit; warlike apparatus. In Stroud's Judicial Dictionary, Fourth Edition, it is stated that the "equipment" of e.g. a hospital, includes anything and every thing which is required to convert an empty building, a part of an empty building, into a hospital, or part of a hospital, with all modern appliances. 5.. The Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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