PERFECT ENGINEERING COMPANY Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) THE decision rendered in the petition shall also govern the disposal of other connected petition being W. P. No. 1737 of 2000 as in both these petitions, one common question of law is involved.

(2.) THE question that arises for consideration in these two petitions is whether "foot valve" is or can be treated as an "accessories" of the pumping sets so as to fall under entry 89 of Schedule I to the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (for brevity hereinafter referred to as "the Adhiniyam" ). Yet another question that falls for consideration is whether "foot valve" is or can be treated as an agricultural implement so as to fall under entry 94 of Schedule I to the Adhiniyam. The facts which lie in a narrow compass for the disposal of the petition need mention infra in brief.

(3.) THE petitioner is a proprietory concern, one Shri Samsuddin being its proprietor. It is engaged in the business of manufacture of "foot valves". According to the petitioner, these foot valves are used in centrifugal pumps which are generally used in agricultural operations. The petitioner has set up one small-scale unit for manufacturing these foot valves. It is registered as small-scale industry.