BATLIBOI AND CO LTD Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) By this reference under section 61(1) of the Bombay Sales Tax Act, 1959 at the instance of the assessee, the Maharashtra Sales Tax Tribunal has referred the following question of law to this Court for opinion :

(2.) We have heard learned counsel for the parties who are agreed that the controversy is squarely covered by the decision of this Court in Electro Enterprises v. Commr. of Sales Tax,1995 98 STC 116 wherein it was held that electric motors, pumps and pump sets cannot be termed as "electrical instruments, apparatus and appliances" falling under entry 44(b) of Part-II of Schedule C to the Act and that being so, they would fall under entry 102 of Part-II, of Schedule C to the Act and sales thereof would be taxable at the rate specified therein.

(3.) In view of the above, following the ratio of the above decision, we answer the question referred to us in the negative, i.e. in favour of the assessee and against the revenue.