1978 (8) TMI 221

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..... hority was justified in holding that gramophone needles are not component parts of gramophone?" The assessee carried on business in gramophone, its needles, radio, etc. The turnover of the assessee was estimated. The estimate included the turnover of Rs. 9,371.19 for gramophone needles. According to the assessee, this turnover was taxable at the rate of 2 per cent, gramophone needles being uncla .....

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..... do not answer this description, it will be taxable as an unclassified item at a lower rate of tax. As the words "component parts" have been used in reference to gramophones, they refer only to such parts as are integral to the gramophone and go to constitute the mechanical contrivance known as "gramophone". One of the simple tests to be applied in order to determine whether a particular part is a .....

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..... records nor the needles are integral constituents of the gramophone. Gramophone needle is as such not a "component part" of the gramophone. The question referred is answered in the affirmative, in favour of the assessee and against the department. As none has put in appearance on behalf of the assessee, there shall be no order as to costs. Reference answered in the affirmative. - - TaxTM .....

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