TMI Blog1955 (1) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... n is if the petitioners' claim for deduction in respect of charges on account of repairing, oiling and cleaning of watches etc. should be allowed in fixing the amount of their taxable turnover. This question has already been answered in full in two pre- vious cases decided by the Board, viz., Case No. 69 of 1948 (Messrs. Nalanda Press) and Case No. 120 of 1950 (Messrs. Metal Press Works Ltd.). In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... landa Press, viz., that some items of assessable value, viz., "handles" etc. were provided by the dealer in course of preparing the manufactured articles. It was therefore held in the latter case that the dealer purchased those articles in the market and sold them as part of the finished product. From the argument on which the above decisions are based it is quite clear that the learned Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which may have been supplied by the dealer in connection with the repairs of the watches etc. These are items of assessable value and it is quite obvious that they have been sold in the course of business to the persons whose watches etc. have been repaired by the petitioners. There is no reason why the sale of these goods should not be taxed under the Bengal Finance (Sales Tax) Act, 1941. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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