TaxTMI 
TaxTMI 
2012 (5) TMI 559
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....19 (WBTT)) by which the Tribunal refused to grant desired relief to the petitioner. The short fact leading to filing of this application is as follows: The petitioner has been carrying on the business of retail distribution amongst others for resale of glass, glassware, optical and scientific equipment. While carrying on this business the petitioner manufactures, processes or extracts in mining the following class of goods or generates or distributes the above materials. As such the petitioner has not only been duly registered under the West Bengal Value Added Tax Act ("the VAT Act") but also under the Central Sales Tax Act as being dealer of glass, glassware, optical and scientific equipment. The petitioner in recent past filed returns ....
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....n certificate as well as in the returns filed. The learned Tribunal was also given an option to call for any material that is as literal meaning of the goods and description of the goods in some of the returns as scientific instruments. In terms of the said judgment and order learned Tribunal decided the matter afresh and passed the impugned judgment as above. The learned counsel, Mr. S.K. Chakraborty while repeating his argument made before this court on earlier occasion and also made before the learned Tribunal at the time of fresh hearing that smoke meter and gas analyzer would come within the description of "plant and machinery" and will fall within entry 54B of Schedule C of the VAT Act, according to him the aforesaid equipments are....
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....terpretation cannot be applied in this case as there is no foundation. He contends that the word "plant and machinery" and "tools" should be understood in popular sense not in technical sense and this has been held by the Supreme Court in the case of Royal Hatcheries Pvt. Ltd. v. State of Andhra Pradesh [1994] 92 STC 239 (SC); [1994] Supp 1 SCC 429 as quoted above. Having heard both the learned counsel and having gone through the impugned judgment of the learned Tribunal we have no hesitation in rejecting the contention of Mr. Chakraborty that smoke meter and gas analyzer can be treated to be plant and machinery as because those are used by the automobile industries for keeping the automobile for checking of the pollution. We are unab....
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.... aforesaid entry. The learned Tribunal held that smoke meter and gas analyzer are not used manually. Therefore, in this context we need to set out the description under the heading "tools" as mentioned in entry 83 of Schedule C of the VAT Act. "83. Tools, that is to say,- (a) Power tools such as electric drills, tapping machines, hammers, sanders, planners, screw drivers, blowers, routers, winches, grinders, supper abrasives, non-woven abrasives, bonded abrasives other than stone for polishing floor, stone for sharpening carpenters' instruments, tile polishing blocks and rubbing bricks; (b) Cutting tools such as taps, milling cutters, reamers, segments, carbide tools, saws, high-speed cut-off machines, shears, nibblers, compoun....
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....ate that what are mentioned thereafter are only illustrative and not exhaustive. . .". Therefore, the word "tools" is of wide import, but whether the word "tools" also covers smoke meter and gas analyzer, is the point for consideration. The learned Tribunal on fact found that smoke meter and gas analyzer are used in measuring some density and level of various gases like carbon monoxide, carbon dioxide and hydrocarbon and use of electrochemical sensor for oxygen and nitrogen oxide. In view of the finding as above two machines are having measuring functionality. We think when the Legislature has made it clear that measuring tools of various descriptions that can be operated manually and power operated or otherwise. It seems to us that the ....