TMI Blog2016 (12) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... ised by the Revenue reads as under:- whether in the facts and circumstances of the case the Rajasthan Tax Board was justified in law in holding the goods namely Mobile Cranes wire ropes liable to tax @ 4% under schedule IV despite of the facts that there is no specific entry of the same and they are liable for tax as per rate prescribed under schedule-V. 2. In so far as STR No. 449/2011 is concerned, the respondent assessee moved an application to the Additional Commissioner for advance ruling on the following question:- Whether the goods namely mobile crane wire ropes are part of the goods as mentioned in Entry No. 155 and accordingly taxable at the rate of 4%. If not, then at what rate the said goods are taxable. 3. The Additional Commissioner by its order dated 27-10-2009 held that the Mobile Crane Wire Ropes cannot be said to be part of Mobile Cranes and since it was not notified anywhere in Schedule I, II, III, IV or VI of the Rajasthan Value Added Tax Act, 2003, as such shall be taxable at the rate notified in Schedule V of the Act 2003. 4. The matter was assailed before the Tax Board. 5. In the connected petitions, STR Nos.99, 100/2013, 101/2013 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tographs that such items are required to be used as a parts of Mobile Cranes. He also contended that plain and simple meaning is required to be taken into consideration and there could be no other use of the Wire Ropes other than placing/putting in Mobile Cranes, and thus contended that the finding of Tax Board is just and proper and is not required to be interfered with. He relied upon judgments rendered in Annapurna Carbon Industries Co. v. State of Andhra Pradesh [1976] 37 STC 278 (SC), Commissioner of Central Excise, Delhi v. Insulation Electrical (P) Ltd. [2008] 30 STT 01 15 (SC), Tata Engineering Locomotive Company Ltd. v. State of Bihar Anr. [1995] 96 STC 211 (SC), The Deputy Commissioner of Agricultural Income-Tax and Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Union Carbide India Limited, Madras [1976] 38 STC 198 (Ker), ACTO v. M/s Swastik Agencies [2015] 12 RGSTR 01 P.394 CTO v. M/s Mack Springs Pvt. Ltd. [2006] 15 TUD 01 P.9 (Raj.), and CTO v. P.P. Rubber Products (Pvt.) Ltd. [2016] 25 VAT Reporter 189 (Raj.). 11. I have considered the arguments advanced by the learned counsel for the parties and perused the impugned orders, so also the judgments cited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Every part is useful to the car for its effective operation. Likewise should be the aid of other accessories in order to fall within the said entry. The accessory to a part which has no convenience of effectiveness to the entire car as such cannot in our opinion fall within the said entry. The accessory to a part which has no convenience of effectiveness to the entire car as such cannot in our opinion fall within Entry 73. To the same effect are the judgments of this Court in the case of Pragati Silicons Pvt. Ltd. v. Commissioner of Central Excise, Delhi, 2007 (211) ELT 534 (SC) and Annapurna Carbon Industries Co. v. State of Andhra Pradesh (1976) 2 SCC 273. After considering in detail, the difference between the 'accessories' and 'parts', this Court in the case of Pragati Silicons (supra) came to the conclusion that 'accessory' is something supplementary or subordinate in nature and need not be essential for the actual functioning of the product. Chapter 9401 covers all types of seats and not only the seats of a car and a seat is complete even without the rail assembly front seat, adjuster/assembly slider seat and rear back lock assembly. They are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable to that raw material that is put in the manufacture or use of the goods. In Collector of Central Excise, Calcutta v. Jay Engineering Works Ltd. (1989) 75 STC 313 (SC); a question arose whether name-plates used by manufacturer of fans being, input were exempt from payment of excise duty which provided that duty of excise leviable on such goods falling under Item 1-A of Serial No. 68 as used inputs would be exempt. It was held that name-plate affixed on the fan was not a piece of decoration and the fan without name- plate could not be marketed, therefore, it was exempt as provided in the notification and the assessee was entitled to exemption. The tyres, tubes and batteries were purchased for being put in the vehicle, which could not be operative without it. They were thus input . The use of this word was indicative that the benefit was intended for every item which was raw material in the widest sense made wider by using the expression, input . The purpose was for broadening the meaning of raw material by including in it even those items which could be placed in the vehicle, to make it marketable as vehicles. The Kerala High Court in the case of Union Carbide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the CVT UPS are essential part of the computer because without them the computer cannot be used, accordingly rejected the petition of Revenue, and SLP filed by the State was also dismissed by the apex court. This court in the case of M/s Mack Springs Pvt. Ltd. (supra) was considering a case of Leaf Springs sold by the assessee as Auto Vehicle Parts, and as to whether they were taxable @ 6% or 10% in residuary or general category, and held thus :- 9. The Tax Board also noticed in para 8 of its judgment that the facts of the case on record showed that the appellant being the manufacturers of Automobile Leaf Springs, leaves and accessories are registered as such with the Govt. of Maharashtra and they have been granted ISO certificate as manufacturers of Automobile Leaf Springs and Assemblies. They manufacture leaf springs for exclusive use in various types of motor vehicles like Tata. Telco. Mahindra Mahendra etc. and sell it only to auto dealers for use in motor vehicles. Their published price List for leaf springs also indicates that they offer leaf spring for various auto vehicles only. Therefore all these facts on record predominantly establish that the leaf s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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