TMI Blog1977 (10) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... weigh bowls" are stainless steel articles and fall within entry 54 of Schedule I of the Andhra Pradesh General Sales Tax Act, 1957. The facts that provoke the question are these: The petitioner before us was assessed for the year 1971-72 on a net turnover of Rs. 2,84,913.62 by the assessing authority. The Deputy Commissioner, Hyderabad, on a perusal of the assessment record, found that a turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner and held that "butter churn" and "weigh bowls" fall within entry 54 of Schedule I. Accordingly, he held that the turnover of Rs. 94,459 had to suffer the differential rate of tax of 2 per cent. The petitioner, aggrieved against the revision by the Deputy Commissioner, preferred an appeal before the Sales Tax Appellate Tribunal. The Tribunal upheld the order of the Deputy Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... word which is not defined in an enactment has to be understood in its popular and commercial sense with reference to the context in which it occurs." In so far as "butter churn" is concerned, there is no dispute that "butter churn", which is a dairy equipment, is a specially designed machinery fixed with a gear-box and motor and fitted on mild steel frame. "Butter churn" is in the nature of a co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this decision can be of any assistance to the learned Government Pleader, as "butter churn" is in the nature of a machine and not an utensil. But, so far as "weigh bowl" is concerned, it is an article made of stainless steel like any other household utensil and, therefore, squarely falls within the ratio of the decision in State of Gujarat v. KeshavIal Sons[1966] 17 S.T.C. 170. In the resul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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