TMI Blog1967 (2) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... at handlooms are machinery and that parts thereof sold in the course of business are liable to sales tax as falling within entry 20 of Schedule II of the Mysore Sales Tax Act, 1957. 2.. During the six assessment years concerned in these petitions, the petitioner had sold certain items which are described as spare parts of handlooms. It is stated, however, that some of the items may not fall accu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be made to the question is now clearly indicated in a decision of this Court reported in State of Mysore v. M.N.V. Rao[1964] 15 S.T.C. 540; 1964 Kar. L.J. 101. ( 4.. After pointing out that the statute itself does not contain a definition of the expression "machinery" and that therefore ordinary dictionary meaning will have to be assigned to the same, their Lordships considered the argument th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich, by themselves or in combination with one or more other mechanical contrivances, by the combined movement and interdependent operation of their respective parts generate power, or evoke, modify, apply or direct natural forces with the object in each case of effecting a definite and specific result." In simpler language "machinery" is a contrivance whereby several things are put together to w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore see no reason to disagree with the view taken by the Sales Tax Appellate Tribunal. 8.. But the second argument appears to us to be more reasonable and acceptable. It may be as the learned Government Pleader points out that what is now described as "accessories" may in fact be machinery parts themselves. But that is a matter which has not been decided, and because the liability under t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
