TaxTMI 
TaxTMI 
2017 (5) TMI 267
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.... 2007-08, 2008-09, 2009-10 & 2010-11 respectively. 3. The brief facts noticed are that the assessee is a limited company having its registered office at Mumbai and having branches in several States of the Country including at Jaipur and effecting sales of computer parts and accessories, hardware articles, hydraulic door closers, UPS, furniture spares, handles etc. and paying tax @ 4%. A survey came to be conducted at the business premises of the assessee on 26.04.2011 where the Officer gathered certain information and after investigation, limited its enquiry to "hydraulic door closers" and it was noticed that insofar as Schedule (iv) is concerned, there being no specific entry of "hydraulic door closers" and though in the said Schedule u....
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.... The matter was further assailed by the assessee before the Tax Board, who also upheld the finding of both the lower authorities. 7. Learned counsel for the assessee vehemently contended that "hydraulic door closers" control/retard speed of the door to avoid any harm to the glass or wood in the door and thus would clearly fall within the specific entry 92 of the Schedule (iv) alone which is the entry known as "fitting for doors". Counsel also contended the there is no "hydraulic door closer" and it is simple door closer and it is merely a device fitted in a door and all the authorities have gone wrong in taking it to the residuary entry in Schedule (v) when it is certainly covered under entry 92 of Schedule (iv). Counsel also tried to di....
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....en as per the assessee is a mechanical device and it contains 16 components namely; hydraulic Oil filling and spring and other parts. Counsel contended that fitting for doors would mean Hinges-butt, Handle & latch etc. Counsel also contended that Karnataka High Court in the case of State of Karnataka Vs. Sanjiv Mehra and Another (supra) has considered the same product and had come to the conclusion that "hydraulic door closers" is not a part of the door and detailed reasoning has been given by the Court in coming to the said conclusion. Counsel also contended that even the Apex Court has held that Wikipedia can reasonably be considered to be one of the basis for ascertaining and relied upon the judgment of the Gauhati High Court in the case....
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....parts of door fittings namely'; Stoppers, Suspender, Springs, Magic Eye, Trolley Wheels, Pulleys & Holdfasts etc but "hydraulic door closers" does not find place in it. "Hydraulic door closers" appears to be a mechanical device and as submitted by the counsel for the petitioner, it stops the speed of the door or retard the speed. Even if, one takes into consideration the common parlance test which even the Apex Court time and again in the case of classification has taken into consideration it prima-facie appears that if a person asks from the dealer about part of fitting of doors, it would certainly mean to be Stoppers, Suspender, Springs, Magic Eye, Trolley Wheels, Pulleys & Holdfasts & Channels etc. but none would give "hydraulic door....
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....stop, damage might be done to the wall. They may either absorb the force of a moving door or hold the door in place to prevent unintended motion." 12. I have also gone through the judgments relied upon by the counsel for the assessee and also by all the three authorities. It would be appropriate to quote the relevant para of the judgment of the Karnataka High Court in the case ofState of Karnataka Vs. Sanjiv Mehra and Another (supra) which is as under :- "This Court again had an occasion to explain the concept of the term "machinery" in K. B. Dani v. State of Karnataka. This Court in that decision after referring to several decisions on the point, held thus : "..... 'machine' means a mechanical device consisting....
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....f an arrangement having certain parts containing several materials which uses hydraulic oil filling and also with the main arm securely fitted to the shaft by a square or hexagonal profile or profile of any other suitable shape with a nut and a washer. The assembly consists of not less than sixteen items of material. Thus, the function of the door closer being one to retard the closing of the door by use of a hydraulic damper, the device clearly comes within the description of "machine". We are aware of the decision of the Supreme Court which says that there should not be any technical approach nor should a commodity be understood in any technical sense but in the ordinary parlance of commercial context to class an item of goods in one cate....