1993 (1) TMI 280

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....an Sales Tax Act, 1954 against the order of the Chairman, Rajasthan Sales Tax Tribunal, Ajmer, dated May 23, 1987, holding that the assessee-respondent was entitled to the benefit of the G.O. No. F.5 (79) FD[RT/63 dated June 13, 1963. The said notification is quoted below:   "F.5(79) FD/RT/63 dated June 13, 1963 In exercise of the powers conferred by sub-section (2) of section 4 of the ....

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....payable." The assessing authority vide its order dated January 25, 1985, held that the fire-bricks could not be treated as machinery. As such, the assessee misused the declaration form and was liable to pay penalty of Rs. 21,000 under section 16(1)(k) of the Rajasthan Sales Tax Act. Against the assessment order, the assessee preferred an appeal before the Deputy Commissioner (Appeals), who redu....

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....he declaration had been given does not fall within the notification mentioned above and, as such, the Tribunal committed an error in holding that the assessee-respondent did not file wrong declaration and, as such, was not liable to penalty. The word "machinery" has been defined in the Concise Oxford Dictionary, New Seventh Edition as "machines; works of a machine, mechanism; organised system, ....

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....ly, the Tribunal committed an error in giving the benefit of the notification mentioned above to the assessee-respondent. In this connection, reference be also made to a decision of the Gujarat High Court reported in Ambica Wood Works v. State of Gujarat [1979] 43 STC 338 wherein the meaning of the word "machinery" has been considered. The relevant portion of that ruling is quoted below: ".........