9911796707
TMI Blog1974 (6) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... bes by the assessee. The assessee made an application under section 52 for determining the rate of tax payable on the sales of "motor tube valve with checknut" which he sold. As the said component part valve has been held to be covered by the residuary entry 22 of Schedule E and not by the specific entry 42B of Schedule C to the Act, the Tribunal has sought this reference. The Tribunal has seen the valve in question. In the original car the tube would have the rubber valve through which air would be pressed in for inflating the tube. Due to arrangement in the valve, the pressed air would not escape. When the original rubber valve is worn out, this metal valve manufactured by the assessee is vulcanised into the motor tubes and it served th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmitted facts, metal valve in question is only used as a part and accessory for the motor tube of such motor vehicles. Therefore, the exclusion clause in this specification of articles is admittedly not attracted. The inclusion of tyres, tubes and batteries would illustrate the wide ambit of the specified other articles, adapted for use as parts and accessories, in addition to the original component parts, of motor vehicles which are covered in this entry 42B. The tyre and tube would be only a part of the motor wheel of the motor vehicle and still such a part of a part is included. The specification which the other articles are required to answer is their adaptation for use as parts and accessories of motor vehicles. The expression "adapted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that article into the motor vehicle by proper process of adjustment or fitment would not mean that that article was not one capable for use as a spare part or was not adapted for use as a spare part. Mr. Modi vehemently relied on the fact that a part of a part was not intended to be covered in this entry. There is inherent evidence in the very entry itself because it includes rubber and other tyres and tubes, which are only parts of parts. Besides, the expression "other articles" is of the widest amplitude as it excludes only such articles which are ordinarily used otherwise than as parts and accessories of motor vehicle. A part may be a very humble part but it functions in the whole and without which the whole can never function or oper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e light of the explanation which defined it as an article which formed an identifiable constituent of the finished product and which along with others went to make up the finished product. As we answer the present contention not by relying on "component parts" but by relying on the "other articles" which has wider coverage so as to include even such parts which replace old worn out original parts, that decision would hardly have any bearing on the present question. Mr. Modi also relied upon the decision of the Division Bench of the Allahabad High Court in Agarwala Brothers v. Commissioner of Sales Tax[1969] 23 S.T.C. 306. There the relevant notification mentioned component parts of motor vehicles in item No. 1. That item also mentioned sepa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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