S.L.Saraf, J. - (1.) The assessee was authorised to import machinery and machinery parts and his registration certificate was endorsed to that effect. While importing the machineries the assessee imported generator sets. The authorities argued that the said generating sets were machinery parts only and on that basis they taxed the assessee. The Tribunal considered the matter and held that it was not a machinery part but was a machinery itself as such they allowed the appeal of the assessee.
(2.) The contentions raised by Mr. K.M. Sahai on behalf of the department that it falls under the category of electrical goods as such it is taxable at the rate of 12 per cent.
(3.) The question involved in this case is not whether generator set will be taxed at the rate of 12 per cent under the electrical goods or the machinery parts where the rate is 6 per cent. The question involved in this case is whether the penalty for the importation of the generator set could be levied under the Central Sales Tax Act. It has been held that the diesel generator set is machinery. Since the machinery is endorsed in the registration certificate in favour of the petitioner, the petitioner can very well import the generator set under the said heading.;