1995 (8) TMI 285

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..... du General Sales Tax Act (hereinafter referred to as "the Act") in relation to the assessment year 1980-81 in respect of two turnovers, one relating to additions made by the authorities below to the extent of Rs. 22,438 and the other relating to a turnover of Rs. 1,12,188. In so far as the former is concerned, learned counsel for the assessee-petitioner himself represents that he is not pressing t .....

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..... e jig bushes cannot be termed as "machineries by themselves". Alternatively she argues that even assuming that these bushes are by themselves machineries, they would only fall under entry 81. On this aspect, learned counsel for the assessee submits that not all machineries would come under entry 81, but only machineries worked by (1) electricity, (2) diesel or petrol, (3) furnace oil, (4) kerosene .....

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