TMI Blog1978 (8) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of item No. 52 of the First Schedule to the U.P. Sale Tax Act by the U.P. Sales Tax (Amendment) Act of 1974? (2) Whether stone 'chakki ka patthar' and 'rubber beltings' are covered by the term 'mill stores and hardwares' and are taxable as such under the years in question?" So far as the first question is concerned, in S.T.R. No. 478 of 1977 (decided by me today) (Sterling Machine Tools v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and hardwares". The two cases were Commissioner of Sales Tax, U.P. v. Aftab Husain Imdad Husain[1970] 25 S.T.C. 471. and Fine Trading Corporation v. Commissioner of Sales Tax, U.P.[1970] 25 S.T.C. 474. In Aftab Husain's case[1970] 25 S.T.C. 471. it was held that "hardwares and mill stores" were allied trades, and that "mill stores" consisted of items like small tools and spare parts of machine, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Vithal Chhagan Sons v. State of Gujarat[1966] 17 S.T.C. 96., the Bombay High Court held that a spare part is a part which is severable and capable of being substituted or replaced by another, or otherwise there would be no point in having an additional or extra part or carrying, holding, or keeping such parts in reserve for future use, or to supply an emergency. This Court has also consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, it is necessary to point out that not all spare parts of machinery would come within the category of "mill stores", but only such spare parts of machinery as are related to mill stores trade. This is so because if every spare part of machinery is put in the category of "mill stores", there will be nothing left for the entry relating to spare parts of machinery to operate upon. The first que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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