TMI Blog1996 (11) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner (Assessment), Sales Tax Office, Special Circle-II, Ernakulam. As against the total turnover conceded at Rs. 60,62,155.35, the assessing authority fixed the turnover at Rs. 66,36,850. In the said process the assessing authority levied tax at 15 per cent in accordance with entry No. 140A as against 8 per cent in accordance with entry No. 141, with reference to the said turnover of car washer, greasing equipments, air compressors, elgi hydraulic lifts (garage servicing hoist). 3. Before the first appellate authority-Deputy Commissioner (Appeals), Agricultural Income-tax and Sales Tax, Ernakulam, it was urged that the term "lifts" specified in the entry signified lifts used for multi-storied buildings for convenience of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon to all in relation to the group of entries from 138 to 142. The Tribunal observed that the group of above entries should be understood to draw colour from the general heading, "Transport equipments" to understand the situation. The Tribunal relied upon the decision of this Court in Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Padma Engineering Works [1990] 78 STC 49 wherein "taking colour from the context" was the principle applied to understand the meaning of the term "machinery" in the context of entry No. 141. The Tribunal also held that when entry No. 140A specifies its application to "lifts" in relation to the "transport equipments" there is no reason to understand entry No. 140A referring to ele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect from April 1, 1986, having received the assent of the Governor on 30th July, 1986, this Court was concerned with entry No. 141 in isolation and in the context of the factual situation in regard to the article being vertical and horizontal hand saw and wood lathe, in a situation where the authorities below had taken the view that entry No. 141 would not govern the situation, the observation relating to the situation taking colour from the context are made and the said observations are relied upon by the Tribunal. We have seen the judgment and in regard thereto, the revenue lost in limine in regard to the contention that vertical and horizontal hand saw and wood lathe would not be taxable with reference to entry No. 141 treating it to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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