TMI Blog1968 (9) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings under the U.P. Sales Tax Act for the assessment year 1955-56, the petitioner claimed that diesel engines sold by him were liable to be taxed at three pies per rupee under section 3 of the Act. The Sales Tax Officer, however, held that the diesel engines were used for driving motor vehicles and were, therefore, motor parts taxable at the rate of six pies per rupee under Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without the conversion kits they would ordinarily be used for other purposes. The Commissioner applied in revision and the Judge (Revisions) Sales Tax allowed the revision application holding that diesel engines were ordinarily used in motors and motor lorries and were, therefore, component parts of motor vehicles. At the instance of the petitioner this reference has been made for the opinion of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired. It was with the assistance of conversion kits that they were suitably converted or adapted for the purpose of driving motor vehicles. Apparently, in their unchanged or original condition they could not be used for that purpose. It is also not shown what is the degree of conversion which was necessary in order to make the diesel engines sold by the petitioner capable of use for driving mot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel engines sold by the petitioner could ordinarily be used for other purposes, and that it was with the assistance of the conversion kits that they could be used in motor vehicles. This aspect of the matter has not been considered by the Judge (Revisions). In our judgment, the diesel engines sold by the petitioner cannot be said to be components of motor vehicles. We, therefore, answer the ques ..... X X X X Extracts X X X X X X X X Extracts X X X X
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