J SHERSINGH AND SONS Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) THE following common question has been referred to this Court for determination under section 61 (1) of the Bombay Sales Tax Act, 1959 ("the Act") at the instance of the dealer in these two references :

(2.) THE basic factual background is this : the dealer, M/s. J. Shersingh and Sons, Kamptee Road, Nagpur, is a manufacturer of power driven chaff-cutters. The sales tax authorities as well as the Tribunal held that the chaff-cutters are covered by the residuary entry No. 22 of Schedule E of the Act, and not by entry No. 12 of schedule C as claimed by the dealer. The dealer contended that predominant use of chaff-cutters is in agricultural operations and therefore, they are "agricultural machinery and implements" under entry No. 12 of Schedule C which reads thus :

(3.) THE Tribunal held as follows :