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TMI Blog2017 (5) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... mmon parlance test which even the Apex Court time and again in the case of classification has taken into consideration it prima-facie appears that if a person asks from the dealer about part of fitting of doors, it would certainly mean to be Stoppers, Suspender, Springs, Magic Eye, Trolley Wheels, Pulleys & Holdfasts & Channels etc. but none would give “hydraulic door closers” as fitting for doors. Petition dismissed - decided against petitioner. - S. B. Sales Tax Revision Petition No.140, 141, 142, 143, 147/2014 - - - Dated:- 10-2-2017 - Jainendra Kumar Ranka, J. For Appellant : Mr. Alkesh Sharma Adv For Respondent : Ms. Tanvi Sahai Adv JUDGMENT 1. Heard finally. 2. All these petitions at the instance of the assessee are directed against the order dt.18.10.2013 passed by the Rajasthan Tax Board, Ajmer (in short the Tax Board ). It relates to the assessment years 2006-07, 2007-08, 2008-09, 2009-10 2010-11 respectively. 3. The brief facts noticed are that the assessee is a limited company having its registered office at Mumbai and having branches in several States of the Country including at Jaipur and effecting sales of computer parts and accessor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel also contended the there is no hydraulic door closer and it is simple door closer and it is merely a device fitted in a door and all the authorities have gone wrong in taking it to the residuary entry in Schedule (v) when it is certainly covered under entry 92 of Schedule (iv). Counsel also tried to distinguish the judgment of the Karnataka High Court in the case of State of Karnataka Vs. Sanjiv Mehra and Another (supra) and also contended that definition as given in Wikipedia cannot be relied upon, and thus, contended that question of law arise out of the order of the Tax Board and relied on judgment of the Apex Court the other authorities in the case of Ponds India Ltd. (Merged with H.L. Ltd.) Vs. Commissioner of Trade Tax, Lucknow (2008) 15 VST 256 (SC), Commissioner of Central Excise Vs. Sharma Chemical Works (2003) 132 STC 251 (SC), Commissioner of Central Excise, Nagpur Vs. Vicco Laboratories 2005 (179) E.L.T. 17 (SC), Commissioner of Central Excise Custom (Appeals), Ahmedabad Vs. Narayan Polyplast 2005 (179) E.L.T. 20 (SC), Commissioner of Central Excise, Mumbai Vs. Mahindra Mahindra Ltd. 2005 (179) E.L.T. 21 (SC), Union of India Vs. Garware Nylons Ltd. 1996 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and curtain fittings, (6) tower bolts, handles, aldrops, window stay, gate hook, door stopper, brackets, card clamp, clips, corners, washers, eyelets, hooks and eyes, hangers, hasps, pegs, pelmet fittings, sliding door fittings, stoppers, suspenders, springs, magic eyes, trolley wheels, pulleys and holdfasts, (7) wire brushes, (8) wire mesh, metal mesh, wire netting and barbed wire. 11. The above shows various parts of door fittings namely'; Stoppers, Suspender, Springs, Magic Eye, Trolley Wheels, Pulleys Holdfasts etc but hydraulic door closers does not find place in it. Hydraulic door closers appears to be a mechanical device and as submitted by the counsel for the petitioner, it stops the speed of the door or retard the speed. Even if, one takes into consideration the common parlance test which even the Apex Court time and again in the case of classification has taken into consideration it prima-facie appears that if a person asks from the dealer about part of fitting of doors, it would certainly mean to be Stoppers, Suspender, Springs, Magic Eye, Trolley Wheels, Pulleys Holdfasts Channels etc. but none would give hydraulic door closers as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lt for human physical power to perform or even if it can be done it cannot be done continuously for a long period or with the speed and with the same uniformity with which the machinery does the same work. Supply of power to the machine could be either by the natural forces or by human or animal energy, or electric energy or any other type of energy. In the present cases, the respondent produced certain literature before the assessing authority in support of its contention that door closers should be treated as hardware. According to the respondent the term door closers was deal with and considered by a committee known as Builders Hardware Section Committee constituted under the aegis of Indian Standards Institution, New Delhi, and produced the brochure entitled Indian Standard Specification for Door Closers (Hydraulically Regulated) which stated that automatic door closers are being increasingly used by builders. According to the said brochure a hydraulic door closer is an equipment for automatic closing of doors by the help of spring such that the phase of closing is slowed down by a hydraulic damper . Applying the test laid down by the Privy Council and this Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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