COMMISSIONER OF SALES TAX Vs. EMAR INDUSTRIES

JUDGEMENT

(1.) THIS is a sales tax reference made at the instance of the Commissioner, Commercial Tax, under Section 44 (10) of the M. P. General Sales Tax Act, 1958 (since repealed), by the Board of Revenue in R. A. No. 76-PBR/91 which in turn arises out of an order dated March 25, 1991, passed in Appeal No. 201/3/86 to answer the following question of law: Whether, under the facts and circumstances of the case, the Tribunal was justified in holding that the stand of sewing machines is a part and parcel of such machines and whether it would be taxable at the same rate applicable to sewing machines ?

(2.) HEARD Shri Anand Pathak, Deputy Government Advocate for the applicant and Shri P. M. Choudhury, learned Counsel for the non-applicant.

(3.) THE short question that arises for consideration in this sales tax reference is, whether "stand of sewing machine" is a part and parcel of sewing machine so as to tax the same, i. e. , "stand" at the same rate which is applicable to sewing machine?