TMI Blog1979 (7) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee on the ground that the order of the Commercial Tax Officer was erroneous and prejudicial to the interests of the revenue. This view was taken by the Commissioner on the ground that tractor-trailer falls under item 20 of the Second Schedule to the Act, under which 6 per cent tax is levied for all machinery and spare parts and accessories thereof. The assessee resisted the notice and contended that tractor-trailer was neither machinery nor a part or accessory of a machinery. The Commissioner, however, overruled the contention of the assessee and passed an order holding that tractor-trailer falls within the definition of the word "machinery" or "accessory" under item 20 of the Second Schedule to the Act and, consequently, he brought the sales turnover of tractortrailers to tax at 6 per cent for the relevant period. Aggrieved by the said order, the appellant-assessee has presented this appeal under section 24 of the Act. 3.. Sri K. Srinivasan, the learned counsel appearing for the appellant, submitted that tractor-trailer is not "machinery " and cannot also be considered as "accessory of a machinery", i.e., tractor. 4.. Sri Rajendra Babu, the learned counsel appearing for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 so definite and specific a result. The tank and its supporting structure do not satisfy this definition. (iii) Determination as to what is or what is not "machinery" must, to a large extent, depend on the special facts of each case. (iv) Illustrations are better guides to ascertain the true meaning of the word "machinery", when used ordinarily and not as a specific definition. (v) Whether an intelligent person would, in the ordinary use of language, describe a particular thing as machinery. Applying these tests, the Privy Council held that the overhead tank is not machinery for the following reasons: (i) The water tank was only a receptacle to and from which water flowed by the pumping action or by force of gravitation, respectively. (ii) Water is neither modified, generated, directed nor applied by the tank, but it simply holds the water poured into it and, whenever the stopcock is opened, water flows downwards, just as a stone falls when it is dropped from a higher altitude to the earth owing to gravitationa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f "cottage basin" was as follows: It is an iron basin into which water is poured and cocoons are put into the water. A big wheel, which could be rotated by manual operation, was connected into six metallic discs with a fine hole in each of the discs. The structure and arrangement of the various parts of the cottage basin were such that, after heating the basin and operating the big wheel, silk thread would, after passing through the fine hole provided in the disc, reel round the rotating reels. (iii) In the case of D.B. Bhandari v. State of Mysore[1967] 20 S.T.C. 25., the question that arose for consideration was as to whether handloom is "machinery" under entry No. 20 of the Second Schedule to the Act. This Court, again relying on the Privy Council decision in the Calcutta Corporation's case(1) and the earlier decision of this Court in the M.N.V. Rao's case[1964] 15 S.T.C. 540., held that handloom was machinery. In that case, it was observed thus: "In simpler language 'machinery' is a contrivance whereby several things are put together to work in such a way that force may be applied at a most convenient point in a most convenient way to get a particular work or an item of work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the case of a tailoring machine. When force is applied on the treadle, the bigger wheel which is connected to the treadle by a rod moves, which having been connected to a smaller wheel of the machinery called the balance wheel, by a belt, makes the smaller wheel to move fast and it makes all other parts to move in the designed manner. Thus, the tailoring machine answers the description of a machine. The work of stitching is done by the machine with great speed and uniformity. Doing similar work and with that speed is impossible by human physical power. So also a typewriter, which works in a systematic manner on pressing the keys of the keyboard by the fingers in the required manner which work cannot be performed by human physical power. But, take the case of scissors, though on the application of force at one end, the two blades of it move and can cut certain articles, it has no attributes of a machine. Force is not multiplied for doing any work. There is no Organisation of the several parts into one unit, all functioning simultaneously on the supply of power at a given point. No intelligent person considers it a machine. The scissors therefore could be considered as an implement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Applying the above meaning, it was held that the printing types are not accessories of a printing machine, though they are necessary for the use of a printing machine. Just like printing types, though required for the use of printing machine, are not accessories of printing machine, tractortrailer required for the use of a tractor cannot be considered as an accessory to a tractor. In State of Mysore v. V.G. PatilS.T.R. No. 61 of 1970 (Karnataka High Court). , the question which arose for consideration was whether ploughs and harrow sets were accessories of tractors, as they are used for agricultural operation, with the aid of tractor, which is undisputedly a machinery. A Division Bench of this Court held that ploughs and harrow sets are only implements and not accessories of a tractor. We are in respectful agreement with the views expressed in these two decisions. 9.. In our opinion, there is no force in the submission made for the State that tractor-trailer is an accessory of a tractor. Just as ploughs and harrows are dragged by tractors on agricultural land for ploughing or harrowing the land, the trailers are dragged by the tractor for the purpose of carrying the load placed i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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