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TMI Blog1971 (8) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... e Limited, Coimbatore, who in their turn gave what is popularly known as form XVII declarations under which they declared that the goods were purchased for use as component parts of other goods specified in the First Schedule and intended for manufacture inside the State and to be sold inside the State. It is not in dispute that such declarations as prescribed were produced by the petitioners befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive power and not as components as meant in section 3(3). Aggrieved by this order wherein the concessional rate of tax has been denied, the petitioner has come up to this court for a rule of certiorari to quash that portion of the offending order of the respondent. Section 3(3) undoubtedly postulates a concession in the rate of tax provided the limbs of that section are satisfied. One of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accessories, it means it became part and parcel of the manufactured product itself, which automatically would make it a component of it. I am unable to accept the reason given by the respondent, on the foot of which the concession has been denied. As a matter of fact, this very question loomed large in a case reported in Premier Electro-Mechanical Fabricators v. State of Madras[1968] 22 S.T.C. 269 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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