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TMI Blog2012 (5) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... inery. We are of the view that the aforesaid two machines are not required for manufacturing automobile in any sense. The plant and machinery mentioned in that entry are essentially used for manufacturing something else. The smoke meter and gas analyzer are used only to examine whether the engines of the automobiles conform to the norms of pollution and these instruments and/or machines are pressed into operation before the automobiles are put on sale or for use on road. Therefore, the reasoning given by the learned Tribunal and the contention of Mr. Majumder are absolutely appropriate and rational. The machines which are used for measuring purposes will come within the fold of the aforesaid words "tools" irrespective of method of operation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and scientific equipment. The petitioner in recent past filed returns for sale of the goods, namely, diesel smoke meters and gas analyzer describing the same sometimes as a scientific equipment or aforesaid goods themselves, and paid requisite amount of tax according to the petitioner's own classification under the VAT Act at the rate of four per cent. However, it was the contention all along of the petitioner that the above items would fall under entry 54B of Schedule C under item No. (xxviii), however the assessing officer concerned refused to accept such classification and held that the above materials will fall within Schedule CA to the VAT Act to attract the higher rate of levy of tax. This contention was sought to be resolved by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 54B of Schedule C of the VAT Act, according to him the aforesaid equipments are essential machines for manufacturing automobile and without the same the vehicles and cars cannot be put on road in use. Hence the nature and character of the machines and also user thereof would fall without the above classification. His alternative argument is that if it is a fact then the same should come within the meaning of tools as mentioned in entry 83(c) of Schedule C of the VAT Act. In both the cases chargeable rate is four per cent. Mr. Abhrotosh Majumder, learned counsel appearing for the State, submits that the judgment and order of the learned Tribunal does not call for any interference as it has been held on examining not only the nature and ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utomobile industries for keeping the automobile for checking of the pollution. We are unable to accept the contention of Mr. Chakraborty as because the manufacturers of automobiles used the same it should be treated as plant and machinery. We are of the view that the aforesaid two machines are not required for manufacturing automobile in any sense. The plant and machinery mentioned in that entry are essentially used for manufacturing something else. The smoke meter and gas analyzer are used only to examine whether the engines of the automobiles conform to the norms of pollution and these instruments and/or machines are pressed into operation before the automobiles are put on sale or for use on road. Therefore, the reasoning given by the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ps, milling cutters, reamers, segments, carbide tools, saws, high-speed cut-off machines, shears, nibblers, compound miter saws, masonry cutters, diamond dresser cutter, gear hobbs and gear shaper cutters; (c) Measuring tools such as micrometers, vernier calipers, feeler gauges, height gauges, slip gauges, snap gauges, pressing gauges, dial thermometers, water meter and measuring steel tapes; (d) Hydraulic tools such as jacks, pipe-benders, torque wrenches, breakers, cylinders and control valves; (e) Pneumatic tools such as impact wrenches, rammers, grinders, drills, torque wrenches, filters, regulators and lubricant applicators; (f) Hand tools such as spanners, pliers, screw drivers, hammers, torque tools, cold chisels, drill bits and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... think when the Legislature has made it clear that measuring tools of various descriptions that can be operated manually and power operated or otherwise. It seems to us that the learned Tribunal was swayed by the popular meaning and sense of the word "tools". According to us this popular meaning and sense will not be applicable in view of the aforesaid expression. The approach of the learned Tribunal is truly pedantic and orthodox in nature as at present any tool for measuring purposes is operated with modern equipment with the help of power both electrical and electronic. In old days the weighing balances are used manually for the purpose of measuring weight of certain material but at present with specific machine within a fracti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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