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TMI Blog1983 (1) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner in T.R.C. No. 41 manufactures shafts and lower sockets among other things, while the petitioner in T.R.C. No. 42 manufactures mesh guards and clamps. The petitioners' case was that the goods manufactured by them should be charged as general goods and not as parts of electrical fans. Parts of electrical fans fall under entry 38(iii) of the First Schedule to the Andhra Pradesh General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel emphasises the language of entry 38(iii) to contend that the parts and accessories of electrical fans, lighting bulbs and torches were not intended to be included in the said entry. We are unable to agree. Entry 38(iii) refers to (a) electrical fans, (b) lighting bulbs, (c) torches, (d) fluorescent tubes and their fittings, like chokes and starters. The entry then goes further and includes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that the components manufactured by the petitioners are not really parts of electrical fans since they are not fitted as such. His contention is that the mesh guards are supplied to the manufacturers of electrical fans without polishing or painting them and that the manufacturers of electrical fans do the polishing or painting, as the case may be. His case therefore is that since the parts supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re sold to another for use by the latter, as component parts of any other goods specified in the said scheme, shall be taxed at a rate not exceeding four per cent. But for claiming this concessional rate, the dealer selling the goods has to furnish to the assessing authority, in the prescribed manner, a declaration duly filled in and signed by the dealer to whom the goods are sold, containing the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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