JUDGMENT Rajes Kumar, J.
1. These eight revisions under Section 11 of the U.P. Trade Tax Act (hereinafter referred to as the ""Act") are directed against the order of the tribunal dated 15th July, 2004 relating to the assessment years, 1991-92, 1992-93, 1993-94 and 1994-95, both under U.P. Trade Tax and Central Sales Tax At.
2. In all the revisions common question of law is involved, therefore, same are being disposed of by the common order.
3. Short question involved in the present revisions is whether the hand-printing machine falls under entry No. 38 or entry No. 45 of the Notification No. ST/II-5784/X-10 (1)-80 U.P. Act-15/48 Order-81 dated 9.9.1981. If it falls under entry No. 38, it is liable to tax at the rate of 6.25 percent upto 30th September, 1994 at the rate of 7.10 percent thereafter and if it falls under entry No. 45, it is liable to tax at the rate of 15 percent. Tribunal has held that hand-printing machine is liable to tax under entry No. 45 of the aforesaid Notification.
4. Heard learned counsel for the parties.
5. Learned counsel for the applicant submitted that hand printing machine is merely used by the printer for printing the numbers on the bill book, cash memo, cash book, registers etc and it is not used in the office as a office machine and therefore, it is not covered under entry No. 45 of the Notification and being a machinery it falls under entry No. 38 of the Notification. Learned Standing Counsel submitted that under entry No. 45 index machine is also included in the office machine and hand-printing machine is nothing but an indexing machine, which is used for printing the numbers for the purposes of indexing in the office.
6. I have perused the order of the Tribunal and the Authorities below.
7. Entry Nos. 38 and 45 of the Notification No. ST/II-5784/X-10 (1)-80 U.P. Act-15/48 Order-81 dated 9.9.1981 reads as follows:
Entry No. 38.
"Machinery and spare parts of Machinery including Water pumps and pumping sets, not being such machinery or spare parts thereof as are taxable under any other item of this schedule."
Entry No. 45.
Office Machines and apparatuses including tabulating, calculating, duplicating, cash registering, cheque writing, accounting, statistical, indexing, card punching from ring and addressing machines and typewriters, computers including Central processing units and peripheral devices, teleprinters and auxiliary machines, components, parts, spare parts and accessories of such office machines and apparatuses".
8. A perusal of both the entries shows that if the hand-printing machine falls under entry No. 45, then it will not be covered under entry No. 38 because entry No. 38 specifically exclude the machinery taxable under any other items of this schedule. There is no dispute that hand printing machine is a machine. The only question is whether it is covered under items mentioned in the entry No. 45. Tribunal says that the items mentioned in entry No. 45 is not exhaustive but inclusive and, therefore, apart from the items mentioned it include other items. This view of the Tribunal, in my opinion is not correct. Entry No. 45 relates to office machine and apparatus. It has been further extended to the various items by including various items within ambit of office machine and apparatus. Therefore, under entry No. 45 only those items are covered which are either office machine and apparatus or falls under any of the items mentioned in the entry. Tribunal further held that the hand-printing machine is an indexing machine. Therefore, the question for consideration is whether hand-printing machine is an indexing machine.
9. The word indexing has been defined in A New English Dictionary on Historical Principles Volume-V as follows:
"To furnish with different symbols to facilitate identification in the accompanying description."
10. A close reading of the notification shows that tabulating, calculating, duplicating cash registering cheque writing, accounting statistical, indexing, card punching and addressing machines have been included in office machine. Hand printing machine is also like the machine mentioned in the notification which is used for the printing of number for the purposes of indexing in the office and, therefore, it falls under indexing machine. It is not correct that hand printing machine is only used by printer and not in office. Corporate offices and other offices normally use hand printing machine for purposes of indexing. Therefore, in my opinion, being an indexing machine it falls under entry No. 45 of Notification No. ST/II-5784/X-10 (1)-80 U.P. Act-15/48 Order-81 dated 9.9.1981.
11. The view of the tribunal is, according, upheld.
12. In the result, all the revisions fail and are, accordingly, dismissed.