TaxTMI 
TaxTMI 
1971 (9) TMI 171
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....on their sales is 12 per cent., and the levy is at the point of first sale in the State. The Tribunal has held that these articles are not within the purview of the entry. In respect of the first two, namely, spray booths and dust collectors, we are clearly of opinion that they are not air-conditioners. The spray booth is intended for component painting in the engineering industry. The spray booth comprises of a collecting section and a booth section. The former may be used separately as a paint-mist collector in a spray shop or in combination with one or two booth sections in sequence. The paint-mist collector uses a closed-cycle water system, a suitable paint neutraliser being added. From a channel at the top of the booth, the water ru....
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....talled, the nature of the gas, the temperature and humidity of the gas, the chemical and physical properties of the dust and dust concentration in the gas and the collecting efficiency required. In some cases, only one particular type of dust collector is suitable, in other cases, different types are possible. The choice will be a compromise considering the collecting efficiency, resistance to wear, the space available, installation cost, operational cost etc. Textile humidification plants are an integral part of the Indian textile industry and it is stated that at present more than ¾ of all mills are equipped with SF plants. An SF textile humidification plant consists mainly of a number of humidification towers, duct system and high....
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....hese affect human health and comfort. Air-conditioning is the simultaneous control of at least the first three of these factors. In Random's House Dictionary, an air-conditioner is defined as an air-conditioning device, and air-conditioning means a system or process for controlling the temperature, humidity, and sometimes the purity of the air in an interior, as of an office, theatre, laboratory, house or the like. The Chambers's Twentieth Century Dictionary gives the meaning of air-conditioning as the bringing of air to the desired state of purity, temperature and humidity. Webster also says that to air-condition is to equip with an apparatus for washing, humidifying, dehumidifying and controlling the temperature of air. Encyclopaedia Brit....
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....sense that it is used to control the temperature or the humidity of the air. That is an article which is used in the spray painting in order to collect the paint-mist and to obtain a skimmed surface layer of paint by allowing minute water droplets to enclose the paint particles and thereby drop into the tank in the system of spray booth. No doubt, there is a fan, which is generally of a sparkproof construction, located at suitable position, and connected to the booth by ducting. But this is for the purpose of not controlling the temperature of the air as in air-conditioning. The spray booth is not clearly an air-conditioner. So too, we think the dust collectors have nothing in common with an air-conditioner. The main purpose of the dust ....
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.... adopted to cool the air cannot ipso facto be styled as an airconditioner, though it may be done in a rough way and in a broad sense. But an air-conditioner should be one which should enable not merely cooling the atmosphere in enclosed place, but, as indicated by the word "air-conditioner", it should control the temperature by a device of adjustment, lowering or increasing it to the required degree. In our opinion, therefore, the textile humidification plants do not entirely answer the description of an air-conditioner. Our attention was invited for the revenue to Industrial Machinery Manufacturers Pvt. Ltd. v. The State of Gujarat[1965] 16 S.T.C. 380. There the Gujarat High Court was concerned with entry 15 of Schedule C to the Bombay ....