TaxTMI 
TaxTMI 
1991 (7) TMI 323
X X X X Extracts X X X X
X X X X Extracts X X X X
....dated September 1, 1982. In the invoice, the article is described as photocopier machine or photostat copier. The Deputy Commissioner of Sales Tax who heard the application came to the conclusion that the same was covered by entry 75 of Schedule II, Part A to the Act. Entry 75 at the relevant time read as follows: "75. Photographic and other cameras and enlargers, lenses, paper, films and plates required for use therewith and spare parts and accessories thereof." The goods falling in entry 75 were subject to tax at the rate of 12 per cent. Against the said determination, the applicant preferred appeal before the Tribunal. The contention of the applicant-dealer before the Tribunal was that the goods should have been classified as falli....
X X X X Extracts X X X X
X X X X Extracts X X X X
....unal has framed two questions and referred the same to this Court for its opinion. The questions and our answers are indicated hereinbelow: Questions Answers 1.. Whether, on the facts and in the circumstances In affirmative. In of the case, the Tribunal was right in law in favour of the Reveholding that it had jurisdiction to decide the nue and against the applicability of entry 79 of Schedule II, Part A assessee. to the Gujarat Sales Tax Act, 1969, in deciding the appeal of the applicant? 2. Whether, on the facts and in the circumstances In affirmative. In of the case, the Tribunal was right in law in favour of the Reveholding that photocopier (xerox machine) sold nue and against the under invoice No. 42, dated September 1, 1982, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... A. Both these entries at the relevant time read as follows: "75. Photographic and other cameras and enlargers, lenses, paper, films and plates required for use therewith and spare parts and accessories thereof." "79. Duplicating machines and teleprinters and tape-recorders including tape for use in connection therewith and spare parts and accessories thereof." So far as xerox machine is concerned, its principal and sole function is to make copies. Whether the copies are made by any mechanical process or by some other chemical or electronic process is immaterial. In copying machine some mechanical principle may be applied along with some use of chemistry. The copies which may come out by application of mechanical as well as ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....en the Tribunal applied the common parlance test while determining the nature and classification of a particular goods, the Tribunal has applied the technical meaning or dictionary meaning of the term xerographic machine. Therefore it is submitted that the Tribunal has committed error in applying the correct legal principle. The submission cannot be accepted for the simple reason that in the instant case, the dictionary meaning or the technical meaning of the term as understood by the people who deal in the commodity is the same. It is not the law that where the meaning of the term as understood by the people who deal in the commodity is in conformity with the technical meaning or dictionary meaning, the dictionary meaning should not be ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....copy can be contracted or it can be enlarged. Simply because this devise is made part of the xerographic machine and thereby utility thereof is increased, it does not cease to be a copying machine. It is nobody's case that xerox machine is the same article as that of duplicating machine. The duplicating machine and xerox machine are two different articles. But both these articles. are falling in entry 79 of Schedule II, Part A. 8.. On the basis of the amendment of the entry made by the Legislature with effect from April 1, 1983, it was submitted that only from April 1, 1983, photocopiers have been included in entry 79. Before April 1, 1983, the expression relevant to duplicating machine only occurred in entry 79 and therefore xerox machi....