1986 (6) TMI 241

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....y K.S. PARIPOORNAN, J.-The Revenue is the revision-petitioner in both these tax revision cases. The same assessee is the respondent in both the cases. The respondent-assessee is manufacturing machineries. They are vertical and horizontal handsaws and wood lathes. For the assessment years, 1980-81 and 1981-82, the sales turnover relating to the said goods was assessed at 8 per cent as falling un....

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....rity as also by the first appellate authority. The Tribunal upheld the said objection. The Revenue has filed the above two tax revision cases assailing the common order passed by the Appellate Tribunal for both the years, T.A. Nos. 446 and 447 of 1983, dated December 20, 1985. We heard counsel for the Revenue, Mr. Karunakaran Nambiar. Counsel submitted that the word "machinery" used in entry 14....