2010 (8) TMI 831

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..... on of this court under section 42 of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as, the Act ) arising out of its order dated December 30, 1991 passed in S.T.A. Nos. 743 and 744 of 1990-91 for the assessment year 1988-89: Whether, on the facts and circumstances of the case, the heating elements which are only accessory to machinery appliances within the meaning of item 16 .....

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..... upheld by the Tribunal. Finding recorded by the Tribunal is as under: I have considered the arguments of both the parties and have also gone through the record produced by the District Attorney from its very design and function the heating element is an item which is clearly covered by the term electrical appliance and indicated in item No. 16 of the notification dated December 30, 1987. Si .....

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..... to be used by itself but only a part of apparatus to which it was attached for heating such as geyser or other machinery and the sale of heating elements did not attract the entry in question. It is, thus, submitted that the notification dated March 18, 1988 changed the language by omitting the words their parts used in notification dated December 30, 1987 and, thus, heating elements which may .....

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