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2009 (8) TMI 1111 - MADHYA PRADESH HIGH COURTWhether the items in question manufactured and supplied by the petitioner to M/s. Kirloskar Brothers Ltd., are covered by entry 7, Part IV of the Second Schedule to the Act or entry 89 of the First Schedule to the Act and are taxable accordingly? Held that:- In the instant case, it is not in dispute that the items in question can also be used as accessories to the electric motor but when the electric motor itself is integral part and inseparable form the monoblock pump then in such a case items in question will not be accessories of the electric motor but accessories of the monoblock pump. When these items are used as accessories to the monoblock pump sets of less than 10 horse power capacity they are covered by entry No. 89 of the First Schedule. The accessories used in the pump sets covered by specific entry No. 89 of the First Schedule cannot be held to be covered by entry No. 7, Part IV of the Second Schedule which is a general entry in respect of electric machine, its part and accessories. Thus, we set aside the impugned order of the Commissioner dated October 12, 2004 and hold that the "terminal boxes" and "fan covers" sold by the petitioner to Kirloskar Brothers and used as accessory in monoblock pump sets below 10 horse power mentioned in annexure B/2 of the petitioner’s applications under section 68 are covered by entry No. 89 of the First Schedule. Appeal allowed.
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