1979 (8) TMI 191

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....ioner, Sales Tax, U.P. In view of the U.P. Taxation Laws (Amendment and Validation) Act, 1978, it shall now be treated as revision under section 11(1) of the Act. The short question for consideration in this revision is as to whether bhathi (air blowing instrument) falls within the category of machinery taxable at 6 per cent under Notification No. ST-7098/X dated 1st October, 1965, or is to be ....

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....U.P.T.C. 91 (F.B.)., where the question was whether pumping sets were machinery within the purview of the notification dated 1st October, 1965, observed: "The notification reproduced above relates to machinery and its spare parts. Machinery, according to dictionary meaning, means 'a machine in general or a functioning unit'. The word 'machine' is a well-known term and according to Webster's Dic....

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....14; 1973 U.P.T.C. 484., where the question referred to the High Court was whether hair clipper was a machinery. The Bench following the ratio of the aforesaid Full Bench, held that hair clipper is undoubtedly an instrument which transmits force from one point to another and would be covered by the notification in question provided that is not made subject to tax under any other notification issued....

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....parts liable to be taxed as such under Notification No. ST-7098/X-1012-1965 dated 1st October, 1965. In view of these decisions air blowing instrument falls within the category of a machinery because it is an instrument designed to transmit and modify the application of power, force and motion. It transmits energy or force from one point to another. No doubt, it is a simple appliance but none t....