1972 (2) TMI 77

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..... es to the assessment year 1962-63. The connected cases are also references relating to assessment years 1963-64 and 1964-65. The assessee, Lachman Singh, is a dealer in chaff-cutters and along with the chaff-cutters he sells oil-cans and steel files. During the three assessment years in question, a dispute arose between him and the sales tax department with regard to the taxability of the turnover .....

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..... er Notification No. S.T. 911/X dated 31st March, 1956, the turnover of agricultural implements including chaff-cutters and their accessories have been exempted from tax. The question, therefore, is as to whether oil-cans and steel files are accessories of chaff-cutters. The revising authority has found that the assessee sells oil-cans and steel files only with the chaff-cutters and makes out a com .....

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..... They contribute in a subordinate degree to a general result or effect of a chaff-cutter. Without them a chaff-cutter cannot work efficiently for a long time. We are thus satisfied that oil-cans and steel files are accessories of chaff-cutters and their turnover is exempt from tax under the aforesaid notification. Before parting with the case, we might observe that the revising authority has reli .....

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