1975 (11) TMI 131

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....the following two questions for the opinion of the court on an application made by the State of Orissa under section 24(1) of the Orissa Sales Tax Act, 1947 (hereinafter briefly referred to as the "Act"): "(1) Whether, on the facts and in the circumstances of the case, this Tribunal is right in holding that tractor parts and electric motors are not machinery and are exigible to tax at 5 per cen....

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....econd appeal, the assessee reiterated the same contention. The Additional Tribunal held: "...........The appellant is right in contending that tax is payable at 5 per cent on the sale of tractor parts, electric motors and grills and not at 7 per cent as they were not machinery..........." No further reasons were given by the second appellate authority for acceptance of the assessee's contention....

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....unicipality[1922] I.L.R. 49 Cal. 190., observed: "...........the word 'machinery' when used in ordinary language, prima facie, means some mechanical contrivances which, by themselves or in combination with one or more other mechanical contrivances, by the combined movement and interdependent operation of their respective parts generate power, or evoke, modify, apply or direct natural forces wit....