1976 (3) TMI 224

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....ision cases arise out of the sales tax assessments for the assessment years 1966-67 and 1967-68. They are on identical facts and, therefore, it is enough to consider the facts of one year and to apply the conclusion arrived at therein for the other. In making the assessment on the assessee for the assessment year 1966-67, the assessing authority taxed the sales of drawing office equipment amoun....

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....ing which the light is to pass through this specimen. Both the roller mechanism and the time-switch are operated by electricity. The rotation of the sensitised paper and the specimen around the light for the required length of time completes the operation and the facsimile of the specimen is obtained on the sensitised paper. However, the usage of the equipment is subject to certain limitations.....

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....s also stated that the machine was equipped with an electrical roller for the movement of the chemical paper and that, therefore, it came within the scope of entry 41 of Schedule I to the Tamil Nadu General Sales Tax Act. Entry 41 reads as follows:   "SI. No. Description of the Point of levy Rate of tax goods Per cent 41 All kinds of electrical At the point of 9." goods (other than thos....

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.... made was confirmed on appeal by the Appellate Assistant Commissioner and also by the Tribunal. For the assessment year 1967-68, the Tribunal had come to a different conclusion. Except for the figures, the rest of the facts are common. In the present tax revision cases the contention of the revenue was that this is a duplicating machine as it performs and is intended only for duplicating purpos....