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TMI Blog1999 (8) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... as being first sales of "hoists". This turnover was assessed by the assessing officer at 15 per cent. On first appeal the Appellate Assistant Commissioner rejected the argument that the goods namely, hoists would fall under the entry "machinery" and held that it was rightly taxed as falling under entry 133 relating to "lifts". He, therefore, confirmed the assessment at 15 per cent. On second appeal the Sales Tax Appellate Tribunal found that the goods sold were being used in the engineering industry to move articles from one place to another. Therefore, they came to the conclusion that it cannot be treated as "lift ". The Appellate Tribunal held that the item hoists being used in industries for moving goods from one place to another an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cording to the assessee a lift should be understood as a mechanical contrivance for lifting passengers or goods from a lower place to a higher place and such mechanical contrivance operates only within a fixed spot, up to a fixed height. The goods involved in these cases namely, "hoists" are not meant for such uses. The "hoists" are mainly intended for use in industry as ladders. For instance, they are used for people working at higher places or different levels. They do not have a self-propelling vehicle. They are normally mounted on a trail or they are towed. The assessing authority examined the literature furnished by the assessee and held that "hoists" are the same as "lifts". He also refers to the Oxford Dictionary which gives the mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... First Schedule relating to machinery and held that the "hoists" are properly classifiable only under the entry machinery. The Coimbatore Sales Tax Appellate Tribunal also held that the goods are used in engineering industries to move articles from one place to another. Therefore, they held that the goods cannot be treated as "lifts" as described in entry 133 of the First Schedule. 6.. Before us Mr. R. Mahadevan, the learned Government Advocate, argues that going by the use to which the goods are put to, namely, for lifting goods or persons from one place in the industry to another place and at the same time raising the level of the goods and passengers for enabling them to work at various heights in an industry, there is no difference be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sts clearly shows that they are used in industries for lifting workers and goods from one place to another in an industry and to raise them to various levels for convenient working and for carting goods from one place to another and also to raise them to various heights. This being the understanding in common parlance, we do not agree with the assessing authority and the first appellate authority that "hoists" are also included in the entry relating to "lifts". The argument that lifts are normally operated within a fixed spot and up to fixed heights and that a propelling machinery is an integral part of the lift is also very much in point. These aspects are totally absent in hoists used in an industry. Further, as rightly pointed out by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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