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TMI Blog1991 (9) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... o sales tax and as such was taxable at 10 per cent?" 2.. Since the question involved is whether sprayer is a machinery under serial 65 of the list of goods subject to sales tax and the tax rate applicable, a detailed reference to the factual aspects is unnecessary. During the assessment year 1980-81 the assessee, a dealer registered under the provisions of the Act and the Orissa Sales Tax Rules, 1947 (hereinafter referred to as "the Rules") sold sprayers for Rs. 1,04,431.89. Tax was paid at the rate of 7 per cent, since the assessee was of the view that the same was an unclassified item. The assessing officer was, however, of the view that the sprayer was a machinery and as such was exigible to tax at the rate of 10 per cent under serial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the Judicial Committee. An article to be machinery in its ordinary sense must be: (i) a completed machine or a number of completed machines, or (ii) parts or members of a machine which, when they are assembled, form a complete machine, or (iii) some such of those parts which, when they are so assembled with the other necessary parts, would form a complete machine. The emphasis obviously is on an article or on a number of articles, which is or are a complete whole or on the different parts or members of such articles which, when assembled, will form a complete machine. Any contrivance, in order to be properly styled as machinery, must, by itself or in combination with one or more other mechanical contrivance, by the combined movement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd includes everything which by its action produces or assists in production. The word "spray" has been defined in Chambers Twentieth Century Dictionary as a cloud of small flying drops, an application or dispersion of such a cloud, an apparatus or preparation for so dispersing. According to Webster's New International Dictionary, the word "spray" means, a cloud or mixture of fine liquid particles, as of water from breaking waves; a jet of fuel liquid particles as from an atmosphere or spray gun; liquid as perfume or insecticide used in such a device. As a noun, it means a device for shooting out such a jet or jets. "Sprayer" means one who, that which, sprays; device for spraying. 5.. On the facts of the case, the Tribunal found that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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