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TMI Blog1991 (9) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... the circumstances of the case, the Sales Tax Tribunal was justified to hold that air-circulators and exhaust fans were electric fans and consequently subject to levy of tax at the first point of sale during the year 1979-80?" 2.. For resolution of the dispute, it would be necessary to refer to rule 93-1 of the Orissa Sales Tax Rules, 1947 (in short "the Rules"), which relates to "electrical fans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an could be used as table fan, ceiling fan, an exhaust fan or as aircirculator. Materials were placed before the Tribunal by the assessee in the shape of copies of advertisements and brochures in support of its plea. The Tribunal came to a conclusion that when a multi-purpose fan could be covered under the general term fan, there is no reason why air-circulators and exhaust fans as such should not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulating the throttle valves of steam engines, a device for separating grain from chaff by throwing the grain into the air so as to cause the chaff to be blown away. According to Encyclopedia Britannica, "fan", in its usually restricted sense, denotes a light instrument held in the hand and used for raising a current of air to cool the face. Modern usage also applies this word to an instrument for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tood in the common parlance or commercial parlance, but such a trade understanding or commercial nomenclature can be given only in cases where the word in the tariff entry has not been used in a scientific or technical sense and where there is no conflict between the words used in tariff entry and any other entry in the tariff Schedule. (See Akbar Badrudin Jiwani of Bombay v. Collector of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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