9911796707
TMI Blog1997 (12) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... ales Tax Act, 1959? 2.. Whether, in the facts and in the circumstances of the case, the Tribunal was right in holding that the various functions carried on by the machine were only subsidiary functions and that, therefore, the cash register was essentially only a cash register and could not be considered as an electronic system, appliance or instrument? 2. The material facts giving rise to this reference are as follows: The assessee-M/s. Bradma of India Limited is engaged in the business, inter alia, of manufacture and sale of Bradma Electronic Cash Register . On 2nd January, 1990, the assessee filed an application before the Commissioner of Sales Tax under section 52(1)(e) of the Bombay Sales Tax Act, 1959 ( Act ) for getting deter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electronic principle and hence it would be covered by entry No. 97(b). The assessee also referred to the various functions of the electronic cash register which could be performed only by an electronic cash register and not by cash registering machine. On the other hand, the contention of the revenue before the Tribunal was that simply because the machine in question worked on electronic principle, it could not be regarded as an electronic system falling under entry No. 97(b). The Tribunal held that even if the machine was operated on electronic system, it would fall under entry No. 90 because it functioned as a cash registering machine. Hence, this reference at the instance of the assessee. 3.. To appreciate the controversy, it may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... system, the rate of tax would be 4 per cent. The question that falls for determination is under which of the two entries the electronic cash register manufactured and sold by the assessee would fall? 4.. Mr. Gaitonde, learned counsel for the applicant, submits that the electronic cash register sold by the assessee would fall under entry 97(b) of Schedule C, Part II because it works on electronic principle. According to him, in view of the special entry for electronic systems, instruments, apparatus, appliances, etc., even if an instrument, apparatus, etc., can be termed as a machine , it would not fall under the general entry dealing with machines. According to the learned counsel, any machine working on electronic principle has to be re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry. In the instant case, entry 90 is a general entry which prescribes the rate of tax applicable to the sale of certain machines, viz., cash registering machines, whereas, entry 97(b) is a special entry, which prescribes the rate of tax on the sale of electronic systems, instruments, apparatus and appliances. The word machinery is a word of wide import. When used in ordinary language, prima facie, it 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 resu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t electronic cash register is different from a cash registering machine. It would, therefore, fall under entry 97(b) of Part II, Schedule C and not under entry 90. 7.. We are supported in our above conclusion by the decision of the Andhra Pradesh High Court in State of A.P. v. Apex Agencies [1997] 104 STC 44. In that case, the controversy was whether electronic calculators were assessable to tax under entry 12 which dealt with typewriters, tabulating machines, calculating machines, teleprinters and teleprinting machines and duplicating machines; or under entry 38(v) which dealt with electronic systems, instruments, apparatus, appliances including electronic cash-registering, indexing, card-punching, franking and addressing machines, etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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