9911796707
TMI Blog1995 (1) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... em was not covered by the said entry 73(a), the said plant not being used for washing clothes but being used for cleaning machines, vehicles, motors, etc.? " 2.. The assessee, M/s. American Springs Pressing Works Pvt. Ltd., is a manufacturer of plant products, agricultural equipments, etc. It is registered as a dealer under the Bombay Sales Tax Act, 1959 ("the Act"). One of the products manufactured by it was "Aspee RTP washing plant" ("washing plant") which was used in garages, tea estates and factories for cleaning vehicles or factory floors. As this item was not specifically mentioned in any of the entries of the Schedule of the taxable goods attached to the Act, on August 3, 1981, the assessee applied to the Commissioner of Sales Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Part II of Schedule C. The Tribunal did not accept the above contention of the assessee, as it was of the opinion that the washing plant sold by it was covered by entry 73(a) of Part II of Schedule C. The Tribunal, therefore, confirmed the determination of the Commissioner made under section 52(1)(e) of the Act. Hence this reference at the instance of the assessee. 3. The controversy in this reference before us, therefore, is whether the washing plant sold by the assessee would fall under entry 73(a) of Part II of Schedule C to the Act. If it does not fall thereunder, admittedly it would fall under entry 102 of Part II of Schedule C, as contended by the assessee. The determination of the controversy, therefore, depends upon the interpr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial" purposes. Sub- item (b) of entry 73 which refers to all kinds of electric fans, air circulators and exhaust fans is also indicative of the nature of items sought to be covered by the said entry. It does not cover item like the "washing plant" sold by the assessee which is not intended to be used as domestic or commercial appliance. The fact that it is operated by electricity is of no relevance in deciding whether it is domestic or commercial appliance. 4. As the word "appliances" has not been defined in the Act, its dictionary meaning may be of some assistance in ascertaining the meaning thereof in the context of entry 73(a). In Oxford Advanced Learner's Dictionary, it has been described as "Instrument or device for a specific p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l data are: Special features: Horizontal triplex pump with oil bath lubrication stainless steel pistons. By-pass valve for letting out excessive pressure. Adjustable washing gun for forceful jet and spray. Suitable for operation with 1 or 2 guns. If required, can be supplied with engine, instead of with motor. Suction capacity 36 lit. per minute. Technical data: With one gun With two guns Electric motor 3HP, 1440 r.p.m. 3 HP, 1440 r.p.m. Pump R.P.M. 950 950 Blocked pressure 400 p.s.i. 400 p.s.i. Jet spray 350 p.s.i. 13 Lit. P.M. 350 p.s.i. 28 Lit.P.M. Cone spray 375 p.s.i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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