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2012 (5) TMI 559 - HC - VAT and Sales TaxWhether the word "plant and machinery" and "tools" should be understood in popular sense not in technical sense ? Held that:- No hesitation in rejecting the contention of Mr. Chakraborty that smoke meter and gas analyzer can be treated to be plant and machinery as because those are used by the automobile industries for keeping the automobile for checking of the pollution, 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 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. Thus the contention of Mr. Chatterjee is upheld and judgment and order of the learned Tribunal is set aside and we hold that the aforesaid smoke meter and gas analyzer will come within the purview of entry 83, Schedule C of the VAT Act and attract the levy of four per cent in stead of 12.5 per cent as wrongly held by the learned Tribunal and the assessing officer.
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