9911796707
TMI Blog1991 (9) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... ied to hold that air-circulators and exhaust fans were electric fans and consequently subject to levy of tax at the first point of sale during the year 1979-80?" 2.. For resolution of the dispute, it would be necessary to refer to rule 93-1 of the Orissa Sales Tax Rules, 1947 (in short "the Rules"), which relates to "electrical fans". The same is subject to sales tax at the first point of sale b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aircirculator. Materials were placed before the Tribunal by the assessee in the shape of copies of advertisements and brochures in support of its plea. The Tribunal came to a conclusion that when a multi-purpose fan could be covered under the general term fan, there is no reason why air-circulators and exhaust fans as such should not be so included. The Tribunal was of the view that merely becaus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rating grain from chaff by throwing the grain into the air so as to cause the chaff to be blown away. According to Encyclopedia Britannica, "fan", in its usually restricted sense, denotes a light instrument held in the hand and used for raising a current of air to cool the face. Modern usage also applies this word to an instrument for winnowing grain (winnowing fan and to various appliances in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a trade understanding or commercial nomenclature can be given only in cases where the word in the tariff entry has not been used in a scientific or technical sense and where there is no conflict between the words used in tariff entry and any other entry in the tariff Schedule. (See Akbar Badrudin Jiwani of Bombay v. Collector of Customs AIR 1990 SC 1579). Though dictionary and/or technical nomenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
