1974 (10) TMI 90

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....ich requires consideration in this reference is whether handloom (kargha) and its parts are machinery and machinery parts or unclassified articles. The reference relates to the assessment year 1965-66. The assessee carries on business in handloom machinery and its parts besides charkha, etc. The assessing authority accepted the turnover disclosed by the assessee. Up to 30th September, 1965, the tu....

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....ulated by hand but the manual manipulation results in several parts of the article moving at the same time to convert yarn into a piece of cloth. The various processes involved in the making of the cloth happen mainly because one portion of the article is manipulated manually. The question is whether this article could be termed "machinery" within the meaning of the aforesaid notification. The Act....

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.... and factories. In this context the handloom or kargha sold by the assessee would fall within the meaning of "machinery" or its part because they transmit and transform force or energy from one point to another point and place. Since the commodity in question is machinery and its part, they could not be validly taxed as an unclassified item. The learned counsel for the assessee urged that th....