JUDGMENT
H.L. Agrawal, C.J. and S.C. Mohapatra, J.
1. The Additional Sales Tax Tribunal, Orissa, has stated a case and referred the following question of law for decision of this Court:
Whether on the facts and in the circumstances of the case the learned Member, Additional Sales Tax Tribunal, has correctly held that sewing machines and its parts are liable to sales tax at 7 per cent and 8 per cent during the year 1973-74 (1st April, 1973, to 31st March, 1974) ?
2. From the question itself, it is evident that relevant period of assessment is 1973-74. It has been rightly submitted by the learned counsel appearing for the petitioner that the question must be answered in favour of the dealer in view of a Bench decision of this Court in the case of Himansu Majumdar v. State of Orissa [1982] 51 STC 33, where exactly the same dispute as to whether sewing machine and its parts are assessable to sales tax at the rate of 8 per cent has been decided. The only difference is that the period was two years earlier than the period in the present case. But, indisputedly, the entries in the notification under Section 5 of the Act relating to assessment are the same, namely, entries Nos. 47, 60 and 67. On 11th August, 1960, entry No. 47, which provides that rate of tax for sewing machines and knitting machines and parts thereof would be 7 per cent, was deleted from the notification under Section 5 with effect from 1st August, 1960. From 1st January, 1972, the rate of tax against entry No. 60 in relation to all machinery and spare parts and accessories thereto was enhanced to 8 percent. By notification dated 23rd April, 1976, issued under Section 5(1) of the Act, rates of tax were again prescribed by a new schedule under entry No. 61 which reads as follows :
SI. No. Description of goods Rate of tax
61 Machineries including sewing machines Ten percent
and component parts and accessories thereof.
In the decision referred to above, it has been held that consequent upon deletion of entry No. 47, sewing machine and parts thereof became taxable under entry No. 67 under which the prescribed rate of sales tax is only 5 per cent.
3. In that view of the matter, it must be held that sewing machine and its parts were assessable to sales tax under entry No. 67 during the period 1973-74 and the Additional Sales Tax Tribunal was not correct in holding that they were taxable at the rate of 7 per cent and 8 per cent respectively.
4. The reference is answered accordingly. No costs.