Industrial cleaning machines fall outside the industrial machinery entry, so the concessional tax rate does not apply.

Industrial cleaning machines and vacuum cleaners were held not to fall within entry 54B of Part I of Schedule C to the West Bengal Value Added Tax Act, 2003, because the entry was confined to plant and machinery required in an industry. The residuary limb of the entry could not be extended to independent cleaning equipment used separately for floor and machine cleaning. Their utility in cleaning did not convert them into productive or manufacturing machinery, and therefore the concessional 4 per cent rate under that entry was unavailable.

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Issues: Whether industrial cleaning machines or vacuum cleaners sold by the dealer fell within entry 54B of Part I of Schedule C to the West Bengal Value Added Tax Act, 2003 so as to attract tax at 4 per cent.

Analysis: Entry 54B was examined as an entry dealing with plant and machinery required in different industries. The residuary item under the entry was held to operate in association with the other specified items and could not be extended beyond machinery related to some industry. The disputed machines were found to be independent cleaning machines with their own separate use, employed mainly for cleaning floors and machines, and not productive machinery used in any industry. Their use, though convenient and efficient, did not make cleaning a manufacturing process or bring the machines within the scope of the entry. The earlier view taken in a similar matter was followed.

Conclusion: The disputed items were not covered by entry 54B of Part I of Schedule C to the West Bengal Value Added Tax Act, 2003 and were not eligible for taxation at 4 per cent under that entry.

Ratio Decidendi: A residuary machinery entry within a specified industrial tariff item covers only machinery used or required in an industry and cannot be extended to independent goods used merely for cleaning outside the manufacturing process.

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