TMI Blog2015 (11) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... bay High Court was whether perkins inlet and exhaust valves sold by the assessee were components of diesel engine or not, and whether particular rate is applicable or not? The Bombay High Court, after analysing the material on record came to the conclusion and opined that the diesel engines of which valves were manufactured by the assessee are component parts used in the manufacture of trucks i.e. a motor-vehicles. - Further decision in the case of Bits & Bites [2011 (3) TMI 1516 - RAJASTHAN HIGH COURT] followed. - Decided against Revenue. - S B Sales Tax Revision Petition No. 297/2011, S B Sales Tax Revision Petition No. 386/2011 - - - Dated:- 16-10-2015 - J. K. Ranka, J. For the Petitioner : Ms Tanvi Sahai For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he counsel was unable to assist in this regard. Accordingly, these two petitions are being disposed of by this order as issues are common. 5. The counsel for the petitioner contended that the order of the Assessing Officer was just and proper and both, the Dy. Commissioner(Appeals) as well as the Tax Board, have not decided the controversy in correct manner. She contended that Battery and Battery-plates (parts) cannot be said to be taken into consideration as motor-parts, and she contended that Battery and its parts are being used for diverse purposes as well and not exclusively to be installed/fitted in a motor-vehicle and, therefore, the same rate cannot be held to be proper as that of motor-parts. She further contended that the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine or not, and whether particular rate is applicable or not? The Bombay High Court, after analysing the material on record came to the conclusion and opined that the diesel engines of which valves were manufactured by the assessee are component parts used in the manufacture of trucks i.e. a motor-vehicles, and the relevant para is quoted ad infra :- 7. Last argument is equally untenable. Diesel engines, as has already been held, in which the valves manufactured by the assessee are used are component parts of the motor trucks. It is immaterial that in a given case the diesel engines can be used in tractors, launches and earth-moving machinery. That apart, except for a hypothetical statement made before the Tribunal and this Court that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court's decision in Commissioner of Sales Tax v. Jayesh (India) Agencies [1984] 57 STC 128 was also relied upon by Shri Patil. In that decision, seat covers and covers for doors, centre pillars, cowl pads and rear glass shelves, etc., were held to be accessories to the motor vehicles. In its decision in Kirloskar Pneumatic Co. Ltd. v. State of Maharashtra [1987] 64 STC 420 (Bom), where the Tribunal had found that the refrigeration compressor sold by the assessee was primarily used as a part of a refrigeration system but it was also used as a part of a air-conditioning plant, it was held that the refrigeration compressor was not a part of a air-conditioning plant. The above decisions have obviously no bearing on the question involved i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or vehicle. The motor vehicle is a vehicle propelled by motor power. It may be mechanically or electrically propelled, but it is the battery which is the most integral part of the motor vehicle without which it would never have driving force and it would have to be pushed merely. In that view of the matter, a battery would fall under this entry 42B even as a component part. Mr. Pathak vehemently argued that such an interpretation could not be put on this entry in view of the fact that the batteries were put in the inclusive clause only in the other articles by the legislature. That is obviously done ex abundanti cautela for settling doubts, if any. As earlier pointed out, the legislature wanted to put the cataloged articles in this parent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the sale of refrigerator and accessories thereof. The same goods like UPS and CVT, can be taxed at the different rates as accessories to different goods when sold by such registered dealers of different commodities. However, neither such specific entry has been pointed out, nor such a hypothetical comparison can furnish any basis for applying the residuary entry to the sale of UPS and CVT in the hands of the present assessee-dealer of the computers and parts and accessories thereof. 20. Consequently, this Court is of the opinion that both the appellate authorities below were justified in holding in favour of assessee that sale of CVT and UPS was taxable at the rate of 4% in the hands of assessee as 'accessories of computers' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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