TMI Blog1961 (10) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... ry. During the period of assessment, they sold a cooling plant for Rs. 20,000 to the Kolaba Land and Mill Co. Ltd. They have been assessed to sales tax on the said sale at the rate of one anna per rupee under item No. 69 of Schedule B of the Act of 1953. Item No. 69 of Schedule B is in the following terms:- Srl. Description of goods. " Rate of sales tax Rate of general tax Rate of purchase tax. 69 Refrigerators and air conditioning plants. Seven naya Paise in the rupee. Three naye Paise in the rupee. Seven naye Paise in the rupee. It was the contention of the dealers before the Sales Tax Authorities that the cooling plant sold by them t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Ramavatar Budhaiprasad v. Assistant Sales Tax Officer, Akola and Another(1). On the other hand, it is the contention of Mr. Joshi that there is no warrant for understanding the expression "refrigerator" in such a narrow sense. That expression would include all cooling agents. Further, it is his contention that whenever the Legislature intended to limiting the levy of tax on articles used in households for domestic purposes, the Legislature had said so. The Legislature has not in any manner limited the scope and ambit of the expression "refrigerator" in item 69. In our opinion, the contentions raised by Mr. Joshi are not without force. The meaning of the expression "refrigerator" as given in the shorter Oxford English Dictionary is in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold by the dealers is explained by them in the affidavit filed before the Tribunal. In that affidavit, they have stated (1) [1961] 12 S.T.C. 286. "the process of mercerising essentially consists of treatment of cotton fabric under dimensional control with a solution of caustic soda of a temperature not more than 40.F. It is absolutely necessary that a mercerising plant be equipped with a caustic soda cooling plant. The cooling plant is placed at a convenient place near the machine or even at some distance from it. It is not necessary for the equipment to be installed in a close view since the process is not of air-conditioning but it is only of cooling the solution of the caustic soda. The cooling plant essentially consists of a compresso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Dear Sirs, As desired in your letter No. 400/I/HM/3748 dated 22nd inst., we hereby certify that the cooling plant supplied to us by you as per your bill No. 130/SL of 20th November, 1954, is being used by us with our cloth mercerising machine and not for refrigeration purposes." The concluding part of the letter "and not for refrigeration purposes" indicates that the said machine could be used for other refrigeration purposes than the cooling of caustic soda. It is true that in the letter, the mills have suggested that cooling caustic soda for mercerising purposes is not refrigeration. But the view of the mills can hardly have any relevance in determining the scope and ambit of item 69. It is next to be seen whether the expression " ..... X X X X Extracts X X X X X X X X Extracts X X X X
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