1991 (12) TMI 267

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..... section 4 of the Rajasthan Sales Tax Act, 1954 (Rajasthan Act 29 of 1954), the State Government being of the opinion that it is expedient in the public interest to do so hereby exempts from tax, the sale of all machinery for setting up in Rajasthan of textile, ceramic, glass, cement, engineering, sugar, metal industries and industry based (on minerals) with immediate effect, on the following conditions: (1) The machinery is sold to a manufacturer who holds a valid certificate of registration under sub-section (1) of section 6 of the Act. (2) The manufacturer so purchasing the goods gives to the seller a declaration in writing that the goods will be used in setting up of the above mentioned industries. (3) The dealer holds a valid cer .....

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..... y or direct natural forces with the object in each case of effecting so definite and specific result. "Machinery" means a collection of ordinary tools. 4. Wire being wound on to a drum is not part of the machinery which turns the drum Bullock v. G. John Power Agencies (1956) 1 WLR 171. An overhead cable way is plant and not "machinery" Quintas v. National Smelting Co. (1961) 1 SLR 401. The meaning of the word "machine" according to the dictionary in a popular and mechanical sense is more or less "complex combination of mechanical parts as levers, gears, sprocket wheels, pulleys, shafts and spindles, ropes, chains and bands, cams and other turning and sliding pieces, springs, confined fluids, etc., together with the framework and fastening .....

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..... r are used for transmission of electric power. The Gujarat High Court in State of Gujarat v. Minu Chemical Pvt. Ltd. reported in [1982] 50 STC 339 has considered principle of the parts of machinery when they are assembled will be able to form a complete machinery, "as machinery". In Ambica Wood Works v. State of Gujarat reported in [1979] 43 STC 338 the definition of "machinery" was considered in a wider sense and the cables fitted with steam pipes, etc., were considered as "machinery". 5. In the present case, there is no finding that the cables sold by the assessee are part of the machinery or will form a "machinery" when assembled. In this view of the matter, the decision of the Sales Tax Tribunal cannot be upheld and the order of the T .....

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