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TMI Blog2014 (8) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... BST Act, 1959 - Held that:- Articles were used in the manufacture as plant and machinery. From the record as it stands, it is difficult to hold that the finding is incorrect or perverse. No material to the contrary has been indicated. In these circumstances, the issue is not one of law but only of fact. It may in a given case even raise the question of law. In the present case, however, no substa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no question of law arises - Decided against revenue. - Sales Tax Application No. 25 of 2012, Reference Application No. 73 of 2011 - - - Dated:- 17-4-2014 - S. J. Vazifdar And B. P. Colabawalla,JJ. For the Petitioner : Ms. Anjali Helekar, AGP For the Respondent : Mr. Subhash Surte with Mr. P. V. Surte ORDER P.C. 1. The applicant seeks an order directing the Maharashtr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax on production of A-Form issued under Notification Entry No.A88 u/s 41 of the BST Act, 1959, irrespective of the fact that whether the impugned product is a plant and machinery ? 2. Schedule Entry No.CII135 refers to the machinery operated by electricity or any other power and components, parts and accessories thereof but excluding machinery and components, parts and accessories thereof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the ambit of the expression 'plant and machinery' in Entry 88. It also held that the articles were used in the manufacture as plant and machinery. From the record as it stands, it is difficult to hold that the finding is incorrect or perverse. No material to the contrary has been indicated. In these circumstances, the issue is not one of law but only of fact. It may in a given case e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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