9911796707
TMI Blog1976 (12) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... ll these three points against the petitioners and hence the present tax revision petition. As far as the first point is concerned, having regard to the materials available, the learned counsel for the petitioners does not pursue the same. Consequently, what remains for consideration are points Nos. (2) and (3). As far as the second point is concerned, it is admitted that leather cases were manufactured and sold as suitable for particular transistors. Item No. 5 of the First Schedule to the Pondicherry General Sales Tax Act, 1967, contains the following description of goods: "Wireless reception instruments and apparatus, radios and radio gramophones, electrical valves, accumulators, amplifiers and loud-speakers, and spare parts and acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be treated as mere electrical goods. I find this point against the appellants (petitioners herein)." We are unable to sustain the conclusion of the Tribunal that the leakproof battery cells would constitute spare parts of transistors. The meaning of the words "spare part" is: "a part of a machine ready to replace an identical part if it becomes faulty": Chambers's Twentieth Century Dictionary-Revised Edition 1976. Webster's Third New International Dictionary, Vol. III, gives the meaning of the words "spare part" thus: "An extra part of a vehicle or machine kept for use in emergency or replacement." Therefore, the essential thing is, it must be a part of the machine or apparatus, as the case may be. A battery cell which is nece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... truments, apparatus, appliances, accessories and component parts, the use of which cannot be had except with the application of electrical energy." The result of that will be, the leakproof battery cells not falling within any one of the items in the First Schedule to the Pondicherry General Sales Tax Act, 1967, they will be liable to multi-point tax under the general taxing provisions of the statute. Under these circumstances, we allow the tax revision case only in respect of the turnover relating to the sale of leakproof battery cells and we hold that the said turnover is assessable at multi-point under the general taxing provisions of the Pondicherry General Sales Tax Act, 1967. There will be no order as to costs. Petition partly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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