1995 (8) TMI 285

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..... lation to the assessment year 1980-81 in respect of two turnovers, one relating to additions made by the authorities below to the extent of Rs. 22,438 and the other relating to a turnover of Rs. 1,12,188. In so far as the former is concerned, learned counsel for the assessee-petitioner himself represents that he is not pressing the said point. 2.. Regarding the abovesaid turnover to the extent o .....

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..... atively she argues that even assuming that these bushes are by themselves machineries, they would only fall under entry 81. On this aspect, learned counsel for the assessee submits that not all machineries would come under entry 81, but only machineries worked by (1) electricity, (2) diesel or petrol, (3) furnace oil, (4) kerosene, (5) coal including charcoal, or (6) any other form of fuel or powe .....

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