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TMI Blog1995 (1) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Act, subject to levy of sales tax at the rate of two paise in a rupee by virtue of entry 117 of the notification issued by the State Government under section 41 of the Act. The Sales Tax Officer did not agree with the assessee. According to him, electrical pumping sets were electrical appliances falling under entry 44(b) of Part II of Schedule C, the sales of which were subject to tax at the rate of 10 paise in the rupee. Against the above order of the Sales Tax Officer, the assessee appealed to the Assistant Commissioner of Sales Tax (Appeals), Nasik Division, Nasik, who dismissed the appeal and confirmed the order of the Sales Tax Officer. The assessee went in further appeal to the Maharashtra Sales Tax Tribunal ("the Tribunal"). The contention of the assessee before the Tribunal was that the pumping sets sold by it were covered by entry 18(i) of Part I of Schedule C to the Act. In the alternative, it was contended that if they were held not to be covered by that entry, they would fall under the residuary entry, entry 102 of Part II of Schedule C. According to the assessee, in no event would these items fall under entry 44(b) of Part II of Schedule C as held by the Sales Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ument, apparatus or appliance. It was pointed out that the expression "instruments, apparatus and appliances" was wide enough to take within its sweep even items which are commonly known as machineries. 5.. We have carefully considered the rival submissions. The relevant entries, at the material time, stood as below: Entry 18 of Part I of Schedule C: Serial No. Description of goods Rate of sales tax Rate of purchase tax (1) (2) (3) (4) 18 (i) Agricultural machinery and implements other than tractors, oil engines, electric motors, pumps and electric pumping sets and implements specified in entry 1 of Schedule A. Four paise in the rupee Four paise in the rupee (ii) Components, parts and accessories of agricultural machinery and implements other than components, parts and accessories of tractors, oil engines, electric motors, pumps, electric pumping sets and implements specified in entry 1 of Schedule A. Four paise in the rupee. Four paise in the rupee. Entry 44(b) of Part II of Schedule C: 44(b) All electrical instruments, apparatus and appliance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ans of which something is done; one who, or that which, is made a means or caused to serve a purpose; the agent or means of anything; and, more specifically, the means, or the implement or tool, by which work is done; a material thing or mechanical device for performing work or producing an effect; a tool, utensil, or implement, especially an implement or mechanism for scientific or professional purposes, as distinguished from a device, tool, or machine for industrial use; also a tool used for any work or purpose....... Mechanical instruments or implements: Defined as meaning instruments the principal use of which is in the trades and arts, including, for example, the ordinary knife, as distinguished from the surgeon's knife ; and, in a broader sense, as including instruments for practical use in the arts and professions, such as the instruments commonly used by surgeons, physicians, surveyors, and navigators, etc. Scientific instruments: Two principal definitions have been given for this phrase, one considering the use of the instrument and the other the intrinsic character or nature as the determining factor. From the latter standpoint the phrase has been defined as any i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notes a set of instruments used for purposes like scientific experiments, e.g., laboratory apparatus. The word "appliance" is often used to denote kitchen appliances such as washing machine, dish washers. None of these items, either read independently or collectively, can be construed to mean what is commonly known as "plant" or "machinery". The word "machinery" when used in ordinary language prima facie means some mechanical contrivances which, by themselves or in combination with one or more other mechanical contrivances, by the combined movement and interdependent operation of their respective parts generate power, or evoke, modify or apply or direct natural forces with the object in each case of effecting so definite and specific a result. [See Corporation of Calcutta v. Chairman, Cossipore and Chitpore Municipality (1922) ILR 49 Cal 190 (PC)]. The word "machinery", therefore, must mean something more than a collection of ordinary tools [Commissioner of Income-tax v. Mir Mohammad Ali [1964] 53 ITR 165 at 171 (SC)]. It cannot be construed to mean mechanical instruments or implements of practical use in trades, professions, arts, navigation, survey, etc., even if in a strict tech ..... X X X X Extracts X X X X X X X X Extracts X X X X
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