2011 (12) TMI 477

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..... , Government Pleader, The judgment of the court was delivered by C.N. RAMACHANDRAN NAIR J.-The question raised is whether the Sales Tax Appellate Tribunal was justified in holding that the hydraulic tipping system sold by the petitioner attracts sales tax as an accessory of motor vehicle at the rate of eight per cent under entry 135 of the First Schedule to the Kerala General Sales Tax Act (her .....

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..... ntries: Sl. No. Description of goods Point of levy Rate of tax % 135 Spare parts and accessories of motor vehicle and motor vessels including those relating to tractors, power tiller, and bearing with bore diameter below five centimeters At the point of first sale in the State by a dealer who is liable to tax under section 5. 8 157 (i) Tractor and power tiller At the point of first sale .....

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..... vice which is the hydraulic system attached beneath the body and is operated from the driver's cabin by the driver. During hearing, counsel for the appellant produced leaflet of the item, namely, hydraulic tipping system, manufactured by the manufacturer, Wipro Infrastructure Engineering. We notice that the publication of the manufacturer with pictures itself is under the head "truck hydraulic .....

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..... iles. The further contention raised by counsel is that entry 157(ii) takes in components of earth moving machinery, cranes, etc., and hydraulic system is used in these equipments. No doubt, hydraulic system may be used in earth moving equipments, cranes, etc. However, what we notice is that the petitioner does not have a claim that they are selling the item to any one for use in cranes or in earth .....

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..... nd downing system is used in any crane or earth moving machinery, certainly it can be treated as a component of such item. However, in this case we do not find any scope for considering this issue because the petitioner is an exclusive dealer only in hydraulic tipping system manufactured by Wipro which is engaged in manufacture of the system only for use in truck. Consequently we see no merit in t .....

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