1960 (1) TMI 29

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....tion 13 of the Madhya Bharat Sales Tax Act, 1950, by the Commissioner of Sales Tax relates to the assessment of sales tax during the assessment year 1953-54 on the assessee Messrs R.R. Contractor & Co., Indore. The three questions which the Commissioner has formulated and referred to this Court for decision are: "(1) Whether washer is an article for the purpose of item No. 32 of Schedule No. 3 ....

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.... No. 16 of Schedule No. 4 issued under section 5 of the Act. The rate of sales tax payable in respect of sales of machinery, component parts of machinery and spare parts is Rs. 3-2-0 ad valorem per cent. On this contention, the Commissioner asks us to say whether washers and leather belts are leather articles for the purpose of item No. 32 of Schedule No. 3. The real point raised by the first two ....

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..... that there was a great danger in attempting to give a definition of the word "machinery" which would be applicable in all cases. Their Lordships, however, added that if they "were obliged to run the hazard of the attempt they would be inclined to say that the word 'machinery' when used in ordinary language prima facie means some mechanical contrivances which by themselves or in combination with ....