1974 (10) TMI 91

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..... e case for the opinion of this court on the following question of law: "Whether, in the facts and circumstances of the case, water-meters which the assessee manufactures and their parts are machinery and, as such, taxable under Notification No. ST-1367/X-1045(19)-1960 dated 5th April, 1961?" The question relates to the assessment year 1963-64. For the assessment year in question the account book .....

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..... at 6 per cent. This view was affirmed in appeal as well as by the revising authority. The revising authority found that the water-meter manufactured by the assessee is an instrument, and that when water passes through it the parts of the instrument move, which movement effects movement of the various indicators made in the meter to indicate the quantity of water passing through the instrument. It .....

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..... y were machinery within the meaning of the relevant notification. In the light of these decisions, the water-meters manufactured by the assessee cannot but be held to be machinery because they too work on account of the transmission of energy caused by the movement of water in them. The transmission of energy makes some parts of the meter work. In our opinion, the revising authority was justified .....

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