2005 (3) TMI 731

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..... epealed), by the Board of Revenue in R.A. No. 76-PBR/91 which in turn arises out of an order dated March 25, 1991, passed in Appeal No. 201/3/86 to answer the following question of law: "Whether, under the facts and circumstances of the case, the Tribunal was justified in holding that the stand of sewing machines is a part and parcel of such machines and whether it would be taxable at the same r .....

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..... tured is only meant for sewing machine and nothing else. In other words, the structure of stand manufactured is such that it is only used or one may say can be used for running the sewing machine. It can also not be disputed that in order to run the sewing machine comfortably, one needs the stand. In view of these two material factors which undoubtedly have bearing to decide the question involved, .....

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..... has issued a notification by which a concessional rate of tax is prescribed for sewing machine, i.e., 5 per cent. If the submission of learned counsel for State is accepted then, it will defeat the very purpose of granting concessional rate of tax to sewing machine. In other words, it can never be the intention of Legislature to tax main item, i.e., sewing machine at the concessional rate of tax a .....

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