9911796707
TMI Blog1981 (9) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... e Board of Revenue dated 18th January, 1977. The assessee is a manufacturer of leather goods. During the relevant years, the assessee manufactured the materials which are used for the hoods of jeeps. The claim of the assessee was that these were automobile spare parts so as to come within the scope of the notification dated 18th March, 1970. Before the assessing authority, the assessee claimed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted to be remade on the basis that the tax was 15 per cent under entry 3 to the First Schedule. In the present appeals, the learned counsel for the appellant contended that the notification applied to the present case and that in any event the lower rate of taxation as general goods should have been adopted for this item. We shall take up the first question. The relevant notification runs as fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther cases for transistors and leakproof battery cells. It was pointed out after reference to the dictionary meaning of the word "spare part" that the essential thing is that it must be part of a machine or the apparatus, as the case may be. It was also pointed out that in the case of leakproof battery cells, if a person does not want to use leakproof cells for the working of his transistor and wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Similarly, he may purchase a battery when one goes out of service. These are all items without which the vehicles cannot be used. They would be spare parts. It cannot be said that the leather hood is so indispensable to the jeep so as to justify the view that the jeep cannot be used without the leather hood. We do not, therefore, consider that leather hoods fall within the category of automobile s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
