TMI Blog1982 (2) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... at 4 KVA autovolters were accessories of an air-conditioner having 1.5 tonne capacity and, therefore, sales thereof were covered by entry 69 of Schedule II, Part A, to the said Act, as it then stood? (3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in rejecting the case of the applicant that the disputed autovolters were covered by entry 41 of Schedule II, Part A, or entry 16(2) of Schedule II, Part A, to the Gujarat Sales Tax Act, 1969?" The assessee is a public limited company incorporated under the Companies Act, 1956, and is registered as a dealer under the said Act. The assessee carries on business at Ahmedabad to resell Gem autovolters or volt-regulators and other products as manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by and taxable under entry 76 of Schedule II, Part A, to the said Act. He also took the view that 4 KVA autovolters were accessories of an air-conditioner having 1.5 tonne capacity, and therefore sales thereof were covered by entry 69 of Schedule II, Part A, to the said Act, as it stood at the relevant time. We may mention at this stage that the learned Deputy Sales Tax Commissioner did take into consideration not only the literature in regard to the items in question produced by the assessee-company, but also the recommendations made by the assessee-company to its constituent. Substantially for the aforesaid reasons, the learned Deputy Commissioner took the view that 4 KVA autovolters were the accessories of an air-conditioner and refrig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y usefully set out the relevant entries as they stood at the relevant time, that is to say, on 4th June, 1975, the date on which the alleged items were sold by the assessee-company to its constituents. Entry 76 of Schedule II, Part A, to the Gujarat Sales Tax Act, as it stood on 4th June, 1975: "76. (1) Refrigerators and mechanical water-coolers and component parts and accessories thereof: (a) of capacity up to 165 litres Fifteen paise Fifteen paise in the rupee. in the rupee. (b) of capacity over 165 litres Twenty paise Twenty paise in the rupee. in the rupee. (2) Deep freezers Twenty paise Twenty paise in the rupee. in the rupee." "69. (a) Air-conditioning plant (...........) Fifteen paise Fifteen paise and spare parts and acces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er can be taxed having regard to the aforesaid entries 76 and 69. We have carefully considered the submissions made by both the learned Advocates, and we must say that in regard to the sales of accessories which can be used for a refrigerator or an air-conditioner at the time of all the aforesaid three situations, it will be for the department to ascertain as to whether the accessories were sold and used for a refrigerator or an air-conditioner. If the department comes to the conclusion on the evidence led by a dealer or on account of collection of any evidence by the department that the accessories which were sold by a dealer to its constituents were for the use of a refrigerator or an airconditioner, then the assessee-dealer will have t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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