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2010 (7) TMI 893 - BOMBAY HIGH COURTWhether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the machinery sold by the applicant was not agricultural machinery covered by entry 1, Part I of Schedule C but it was covered by entry 135, Part II of Schedule C to the BST Act as held by the Commissioner of Sales Tax, Maharashtra State, Mumbai? Held that:- A reading of the Schedule entry 1, Part I of Schedule C makes it clear that tractors, trailers, semitrailers are excluded from the purview of the agricultural machine and implements. If that be so, then one thing is clear that the tractor, trailer, etc., are directly used in agricultural operations. If these types of machineries are excluded from the purview of the Schedule entry 1, Part I of Schedule C then the bio-fertilizer producing machine by no stretch of imagination can be said to be a machine falling under Schedule entry 1, Part I of Schedule C. The Tribunal has rightly observed that the purchaser was interested in purchase of composting machine and not soil treatment machine as now claimed by the applicant-assessee. What is sold is composting machine. It is, thus, nothing but a machine falling under the Schedule entry 135, Part II Schedule C attracting 13 per cent sales tax. The view taken by the Tribunal cannot be faulted. Against assessee.
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