Incidental goods under entry tax law exclude plant and machinery used as production equipment, not auxiliary items.

Plant and machinery, including laboratory equipment, water treatment plant and waste water pollution equipment, are not "incidental goods" under section 2(bb) of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976. The provision applies to goods used in the manufacture or other specified activity, not to goods that merely enable the activity or constitute the plant and machinery through which production begins. Incidental goods are auxiliary or subordinate items used in the manufacturing process. On the facts noted, the assessee discharged the burden of showing that the equipment did not fall within the charging provision, so entry tax was not attracted.

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Issues: Whether plant and machinery, including laboratory equipment, water treatment plant and waste water pollution equipment, are "incidental goods" within section 2(bb) of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 and therefore liable to entry tax under section 3(1)(b) of that Act.

Analysis: The statutory definition of "incidental goods" covered goods other than raw material and packing material used by a dealer in the manufacture or processing of goods or in mining or in generation or distribution of electricity or any other form of power. The Court read the phraseology of the provision to mean that goods capable of being used in the specified activities, and not merely for the purpose of enabling those activities, alone fall within the charging provision. Plant and machinery are the means by which manufacture commences and are the main goods employed for production, whereas incidental goods are auxiliary or subordinate goods used in the manufacturing process. The burden of showing that the goods were not incidental was also treated as having been discharged by the assessee on the facts found by the Tribunal.

Conclusion: Plant and machinery and the allied equipment in question are not incidental goods and are not liable to entry tax under the Act.

Ratio Decidendi: For the purpose of entry tax on incidental goods, only goods used in the manufacture or other specified activity, and not goods used merely for the purpose of carrying on such activity or constituting the plant and machinery for production, fall within the charging provision.

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