1997 (10) TMI 388

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..... generator sets. The authorities argued that the said generating sets were machinery parts only and on that basis they taxed the assessee. The Tribunal considered the matter and held that it was not a machinery part but was a machinery itself as such they allowed the appeal of the assessee. 2.. The contentions raised by Mr. K.M. Sahai on behalf of the department that it falls under the categor .....

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..... ould be imposed for importing generator set by furnishing form "C". The Supreme Court in the case of Commissioner of Income-tax v. Mir Mohammad Ali [1964] 53 ITR 165 has held that generating set is clearly a machinery. In that view of the matter, I hold that the petitioner has rightly issued "C" form and imported generating set. 5.. With these observation this revision fails and is accordingly d .....

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