1985 (1) TMI 303

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..... , namely, (1) whether a fuel injection pump is a component of a diesel engine and (2) the applicability of the second proviso to section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi, to the value of the goods which were transferred by it to its factory at Ghaziabad. Learned counsel for the parties agree that the first question does not survi .....

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..... ransferred by the petitioner to its factory at Ghaziabad amounted to Rs. 94,236.11. I may further note that the view of the Financial Commissioner in Fitwell Engineers was upheld by a Division Bench of this Court. Thereafter, in a batch of petitions decided by the Supreme Court in Polestar Electronics (Pvt.) Ltd. v. Additional Commissioner, Sales Tax [1978] 41 STC 409, the judgment of this Court w .....

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..... owever, it is for the Revenue to find out whether the said goods manufactured at the petitioner's factory at Ghaziabad were sold at all. For this purpose I remand the case to the Sales Tax Officer. The parties through their counsel are directed to appear before him on 1st February, 1985. The petition is allowed to the extent indicated above. No order as to costs. Petition Partly allowed.
Cas .....

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