9911796707
TMI Blog1991 (12) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... 1954), the State Government being of the opinion that it is expedient in the public interest to do so hereby exempts from tax, the sale of all machinery for setting up in Rajasthan of textile, ceramic, glass, cement, engineering, sugar, metal industries and industry based (on minerals) with immediate effect, on the following conditions: (1) The machinery is sold to a manufacturer who holds a valid certificate of registration under sub-section (1) of section 6 of the Act. (2) The manufacturer so purchasing the goods gives to the seller a declaration in writing that the goods will be used in setting up of the above mentioned industries. (3) The dealer holds a valid certificate of exemption for which a fixed annual fee of Rs. 10 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of effecting so definite and specific result. Machinery means a collection of ordinary tools. 4. Wire being wound on to a drum is not part of the machinery which turns the drum Bullock v. G. John Power Agencies (1956) 1 WLR 171. An overhead cable way is plant and not machinery Quintas v. National Smelting Co. (1961) 1 SLR 401. The meaning of the word machine according to the dictionary in a popular and mechanical sense is more or less complex combination of mechanical parts as levers, gears, sprocket wheels, pulleys, shafts and spindles, ropes, chains and bands, cams and other turning and sliding pieces, springs, confined fluids, etc., together with the framework and fastenings, supporting and connecting them as when it is desi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gujarat High Court in State of Gujarat v. Minu Chemical Pvt. Ltd. reported in [1982] 50 STC 339 has considered principle of the parts of machinery when they are assembled will be able to form a complete machinery, as machinery . In Ambica Wood Works v. State of Gujarat reported in [1979] 43 STC 338 the definition of machinery was considered in a wider sense and the cables fitted with steam pipes, etc., were considered as machinery . 5. In the present case, there is no finding that the cables sold by the assessee are part of the machinery or will form a machinery when assembled. In this view of the matter, the decision of the Sales Tax Tribunal cannot be upheld and the order of the Tribunal is quashed. The matter is sent back to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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