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TMI Blog1983 (7) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in the its factory. The residue of the coal is left which is sold by the assessee. The assessee filed invoices which have been accepted. The invoices showed that the assessee had purchased coal from M/s. Karam Chand Thapar and Brothers (Coal Sales) Limited, Kanpur, which was a registered dealer in Uttar Pradesh. The Tribunal found that the invoices showed that the goods were directly purchased by the assessee from outside Uttar Pradesh on order of M/s. Karam Chand Thapar. The assessee paid 4 per cent sales tax on the purchase of coal. The Tribunal held that the coal-dust which was sold by the assessee, was not a locally purchased coal or coal-dust and no State sales tax had been paid on it. Consequently, it held that the assessee wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion is whether the sales of aluminium and brass caps by the assessee could be subject to 12 per cent tax or they were taxable as unclassified items. The argument on behalf of the assessee is that the caps sold by the assessee could not be held to be components of the bulb, as if the bulbs were dismantled, the cap, when taken out, would be something different from the cap as it was sold by the assessee. It has been urged that before the caps can be fitted on the bulbs, the caps are required to undergo a process in which insulation is done before they can be used for manufacture of the bulbs. It is also pointed out that the word "manufacture" has, now under the U.P. Sales Tax Act, a very wide definition and on that basis it is argued tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 'component part' of the complete machine is to see as to whether in case the machine is disassembled, the part in question would be one of the parts found on disassembling." Applying the test, it was held that the gramophone needle would not fall within the category of "component parts of gramophone" as they do not constitute one of the integral parts which combine to make up a gramophone. This case cannot be of any assistance to the assessee in view of the fact that the Court found that if a gramophone is disassembled, a needle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be possible to type out any matter without it." This decision is also of no assistance to the assessee. The Supreme Court found that the ribbon was not a part of the typewriter. It was not possible to type out any matter without the ribbon. In the case before us, there can be no bulb without a cap. The last decision relied upon by the learned counsel for the assessee is Agarwala Brothers v. Commissioner of Sales Tax, U.P., Lucknow [1969] 23 STC 306. The controversy in that case was whether the diesel engines sold by the assessee could be held to be the component parts of a motor vehicle. The facts in the words of the Division Bench of this Court were as follows: "Admittedly, the diesel engines sold by the petitioner could not be u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p in the instant case is a constituent part of the bulb and is essential for completing it. However, the learned counsel relied upon the following sentence from the judgment: "That presumes necessarily that the article as such must in its condition and functioning be capable of use in that other." He stressed that as the caps sold by the assessee have to undergo certain processing which would fall within the manufacturing process within the U.P. Sales Tax Act before they are fitted on to the bulbs, the caps cannot be treated as a component part of the bulb. It has not been shown that the caps sold by the assessee were capable of any other use than the use in completion of the bulbs. It is true that the caps made by the assessee are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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