TMI Blog1990 (3) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry?" 2.. The assessee is a company. It, inter alia, manufactures valves which are used in the manufacture of the diesel engines. By an application dated 26th March, 1973, under section 52 of the Bombay Sales Tax Act, 1959 (for short "the Act"), it requested the Commissioner of Sales Tax to determine the rate of tax applicable to two sales made by it. The particulars of sale were: 1.. Bill No. 2349 dated 23rd January, 1973 for Rs. 4,603.92 in respect of the sale of perkins inlet and exhaust valves. and 2.. Bill No. 2222 dated 11th January, 1973 for Rs. 11,409.13 in respect of the sale of TMB inlet and exhaust valves. It was stated in the application that the valves sold were components of diesel engines manufactured by M/s. Simps ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otor vehicles. The appellant has produced the bills issued to other dealers. The learned Commissioner after referring to these sales invoices has observed that 'the same in no way support the applicants' case, because the valves bear different part numbers'. It is true that they bear different numbers. We, however, find that these valves are used in the case of diesel engines, which engines can be used to the trucks and also to launches, tractors, etc. It is difficult to say how they can be said to be covered by entry 58(2) of Schedule C. We, therefore, find that they are liable to sales tax at 3 per cent and general sales tax at 3 per cent." 3.. The facts found by the Tribunal may briefly be stated once again. The valves manufactured by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts......... and other articles............? (iii) Whether diesel engines are components or spare parts of trucks? and (iv) Assuming valves are components of diesel engines and diesel engines are components of the trucks, whether valves are or can be said to be components of trucks?" 4.. As regards the first question, there cannot possibly be any serious dispute that in common parlance components are items or parts which are used in the manufacture of the final product and without which final product cannot be conceived of. Spare parts are those component parts which, in the course of use, wear and tear out frequently and are, therefore, required to be kept in readiness for use as and when necessary. Reference may usefully be made in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Sales Tax, U.P., Lucknow [1969] 23 STC 306, relied upon by the counsel for the assessee does not support the claim of the assessee as it was held in that case that "An article is a component of another when it forms a constituent part of the other and is essential for completing it. That presumes necessarily that the article as such must in its condition and functioning be capable of use in the other. Where the diesel engines sold by the petitioner could ordinarily be used for other purposes and it was only with the assistance of conversion kits that they could be used in motor vehicles, the diesel engines sold could not be said to be component parts of motor vehicles within the meaning of Notification No............... " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first place there is already a word "and " between the words "components" and "spare parts" and another word "and" between "spare parts" and "other articles" (ignoring the intervening words for the present). This indicates that the first two items are different from other articles assuming the first two items are also articles. Secondly, the expression "other articles" is further qualified (again ignoring the bracketed portion which is not relevant) by the expression "adapted for use as parts and accessories of such vehicles". This expression would obviously not apply to "component and spare parts" which need no adaptation for use in the motor vehicle. In our judgment, the expression "such articles" in the latter portion of sub-entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no reason to hold that a component part of a component, part of a motor vehicle is not a component part of the motor vehicle. However, on the basis of certain authorities, it was strenuously argued by Shri Patil that it would be so. It is, therefore, desirable to deal with those authorities. In the Karnataka High Court decision in the case of Supreme Motors v. State of Karnataka [1983] 54 STC 308, the accessory to a part was held to be not an accessory. The relevant entry was "articles used generally as parts and accessories of motor vehicles." Accessory to a part is not the same thing as a part of the part or a component of the component. The case is, therefore, distinguishable. In this Court's decision in Koel Sales and Services v. State ..... X X X X Extracts X X X X X X X X Extracts X X X X
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