1975 (11) TMI 149

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..... hether the sale of imported tractor parts are liable to be taxed under entry 55 of the First Schedule to the Tamil Nadu General Sales Tax Act on single point at the point of first sale in the State after import or whether the sales are liable for multi-point under the general provision contained in section 3 of the Act. The respondents in each of these cases imported these articles under import l .....

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..... riculture. Both the assessing officer and the appellate authority rejected this contention and held that entry 55 of the First Schedule is general in terms and applies to all tractors, whether they are used for agricultural purposes or industrial purposes. But the Tribunal took a different view on the ground that in the majority of cases they were sold as spare parts for diesel engines and that a .....

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..... tated that these goods are used as spare parts for tractors. In view of this evidence, it could not be concluded that the goods in question could be used only as spare parts for diesel engines and not as spare parts for tractors. If the goods could be used as spare parts both for tractors and diesel engines, the question for consideration is whether the tax leviable comes under entry 55 of the Fir .....

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