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TMI Blog1978 (12) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... on raised in this tax revision case, though a very short one, is quite interesting. It is: "Whether water-meters come, within the ambit of item 102 or item 83 of the First Schedule to the A.P. General Sales Tax Act?" This is a revision at the instance of the revenue. The respondent is a dealer in sanitary goods. He also deals in water-meters. For the assessment year 1974-75, there was a disputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or "general goods". In either case, they are exigible to tax only at 4 per cent. The Tribunal was clear that water-meters do not come within the ambit of item 102 of the First Schedule. Sri Parthasarathy, the learned Government Pleader for Commercial Taxes, urges before us that water-meters come squarely within the meaning of "water supply fittings" as stated in item 102. According to him, even th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh that item has been recast by Act 49 of 1976, we are, for the purpose of the present case, concerned with the item as it stood at the time of the relevant assessment year 1974-75. It then read: "Machinery, spare parts and accessories." Continuing the analogy of the motor used for pumping the water to higher portions, a motor is clearly within the ambit of "machinery". Likewise, a water-meter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r propelled either by electrical power or by power generated by oil. Thus, it has the features of "machinery". This view of ours gains support from a Division Bench of the Allahabad High Court in Shyam Enamel Works v. Commissioner of Sales Tax[1975] 35 S.T.C. 489. There, the Division Bench held that water-meters are machinery because they work on account of the, transmission of energy caused by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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