1995 (2) TMI 403

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....h General Sales Tax Act, 1957. It is a dealer in biscuit baking ovens, dall mills machinery and oil storing machines. The turnover which relates to sales of biscuit baking machines/ovens, was taxed by the assessing authority under entry 83 of the First Schedule. The Deputy Commissioner of Commercial Taxes revised the order of assessment under section 20 of the Act and held the same to be taxable under entry 38(iv). On appeal against the order of the revising authority, the Sales Tax Appellate Tribunal restored the order of the assessing authority holding the turnover as taxable under entry 83 of Schedule I by its order dated March 17, 1987. 3.. The learned Government Pleader submits that what was sold was biscuit baking oven and as oven ....

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....;    (iv) Electrical grinders, mixers, blenders, hair driers, shavers, washing machines, heaters, cooking ranges, boilers, ovens, geysors, generators, transformers and parts and accessories thereof.     From a close reading of this entry, it becomes clear that it deals with electrical goods which are independent items and not part of other plant/machinery or accessories to machinery/plant. It may be necessary to note entry 83 also: "83. All kinds of machinery propelled or operated by (i) electricity, (ii) diesel, (iii) petrol, (iv) furnace oil, (v) kerosene, (vi) coal including charcoal, or (vii) any other fuel or power, including spare parts and accessories of such machinery (other than those specifi....

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....lectrical detonators, observed that a detonator by its nature cannot be said to be an electrical apparatus or appliance or "electrical goods". This judgment was relied upon by the Punjab and Haryana High Court in Karnal Machinery Store v. Assessing Authority, Karnal [1973] 31 STC 3. There the controversy was whether monoblock pumping sets, the main purpose of which was to pump water, can be classified as electrical goods or implements used by agriculturists for agricultural operations, as the pump sets were being used by the agriculturists to irrigate lands. A Division Bench of the Punjab and Haryana High Court held that pump sets were integral part of agricultural operations and merely because the motivation was by electrical energy, it wo....