TMI Blog1975 (2) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... idly and properly mounted on the customer's chassis, including painting, at the rate of Rs. 6,750 each. (3) To provide one extra seat for the driver for sleeping accommodation at the rate of Rs. 250 each. After the work was completed, the respondents submitted two separate invoices bearing Nos. 649 and 650 respectively, both dated 5th October, 1965, to their customer. The first invoice was for the manufacture and supply of the said oil-tank and the second was for the manufacture and supply of driver's cabin and the extra scat. In the first invoice the respondents billed their customer in respect of sales tax at the rate of 5 per cent and in the second invoice at the rate of 10 per cent, as according to the respondents, the first invoice, namely, invoice No. 649, related to supply of goods in respect of the sale of which tax was payable under entry No. 22 in Schedule E to the Bombay Sales Tax Act, 1959, and in respect of the supply of goods mentioned in the said second invoice the tax was payable at the rate mentioned in entry No. 58(2) of Schedule C to the said Act. Thereafter on 7th October, 1965, the respondents applied to the Commissioner of Sales Tax under section 52(1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided in entry No. 22 of Schedule E to the said Act, namely, the rate of five paise in the rupee. Following the said judgment the Tribunal allowed the appeal filed by the respondents. Entry No. 58 of Schedule C to the Bombay Sales Tax Act, 1959, as it stood at the relevant time, provided as follows: "58. (1) Motor vehicles, including motor cars, motor taxi-cabs, motor cycles, motor cycle combinations, motor scooters, motorettes, motor omnibuses, motor vans and motor lorries and chassis of motor vehicles, but excluding tractors, whether on wheels or tracts. (2) Component and spare parts of motor vehicles specified in subentry (1) of this entry and other articles (including rubber and other tyres and tubes and batteries) adapted for use as parts and accessories of such vehicles, not being such articles as are ordinarily also used otherwise than as such parts and accessories." Entry No. 22 in Schedule E to the said Act is the residuary entry and at the relevant time provided as follows: "All goods other than those specified from time to time in Schedules A, B, C and D and in the preceding entries." Before us Mr. Shah, the learned counsel for the applicant, has submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... body, it was not possible to say that a motor vehicle as understood in the popular or commercial sense had come into being. We find some difficulty in accepting the test laid down in that case. According to us, the correct test would be to look both at the article which is said to be the component part and the completed article and then come to the conclusion whether the first article is a component part of the whole or not. If one were to look at a complete and finished product, one might find so many parts which, by being fixed or otherwise made part of the said product, would lead one into a fallacious impression that they are compoment parts. What the court is here concerned with is to ascertain whether the sale of a particular article is exigible to tax and, if so, at what rate. Therefore, in order to determine whether a particular article is a component part of another article, one must first look at that article itself and consider what its uses are and whether its only use or its primary or ordinary use is as the component part of another article. In this connection, we may also point out that the entry which the Allahabad High Court had to consider was in some respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try, which was the same as the one with which we are concerned, with the exclusion of the words "but excluding tractors, whether on wheels or tracts", which words were inserted with effect from 18th June, 1963. The result was that with effect from 1st April, 1963, the original entry No. 58 was renumbered as sub-entry (1) and another sub-entry, namely, sub-entry (2), which dealt with components and spare parts of vehicles, etc., was inserted. If the intention of the legislature had been to treat the chassis of a motor vehicle also as a separate item, then we would have expected this article to have formed the subject-matter of a separate sub-entry, as it does in the entry with which the Allahabad High Court was concerned in the case relied upon by Mr. Shah. Any lingering doubt which might even thereafter remain is, however, completely dispelled as we find that when the legislature wanted to exclude tractors from being classified as "motor vehicles", the words "but excluding tractors, whether on wheels or tracts" were added on 18th June, 1963, in entry No. 58(1) not after the words "motor lorries", which would have been the case had Mr. Shah's contention been correct, but after the w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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