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TMI Blog1993 (1) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... 1987, holding that the assessee-respondent was entitled to the benefit of the G.O. No. F.5 (79) FD[RT/63 dated June 13, 1963. The said notification is quoted below: "F.5(79) FD/RT/63 dated June 13, 1963 In exercise of the powers conferred by sub-section (2) of section 4 of the Rajasthan Sales Tax Act, 1954 (Rajasthan Act 29 of 1954), the State Government being of the opinion that it is expe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted as machinery. As such, the assessee misused the declaration form and was liable to pay penalty of Rs. 21,000 under section 16(1)(k) of the Rajasthan Sales Tax Act. Against the assessment order, the assessee preferred an appeal before the Deputy Commissioner (Appeals), who reduced the penalty to Rs. 16,000. The assessee-respondent, thereafter, preferred a revision before the Rajasthan Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an error in holding that the assessee-respondent did not file wrong declaration and, as such, was not liable to penalty. The word "machinery" has been defined in the Concise Oxford Dictionary, New Seventh Edition as "machines; works of a machine, mechanism; organised system, means arranged for doing; group of contrivances, esp. supernatural persons and incidents, used in literary work". What is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this connection, reference be also made to a decision of the Gujarat High Court reported in Ambica Wood Works v. State of Gujarat [1979] 43 STC 338 wherein the meaning of the word "machinery" has been considered. The relevant portion of that ruling is quoted below: ".......Some solid structure with no moving parts cannot be termed as a machinery within the meaning of entry 15 of Schedule C to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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