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TMI Blog1985 (10) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... vators, disc-harrows and offset harrows are agricultural implements and are covered under entry 8(b) of the Schedule of the Rajasthan Sales Tax Act, 1954, and exempt from tax? 2.. Whether under the facts and circumstances of the case, the Board of Revenue was justified in holding that the nut-bolts, hose pipes, hose clips, lift chains and tiller shovels are tractor parts and not motor parts and liable to be taxed at the rate of 2 per cent only?" It appears from the order dated September 20, 1977, that previously reference was called on a question similar to question No. 1. This Court directed the Board of Revenue to make the reference. Mr. K.C. Bhandari, learned counsel for the CTO, informs us that the reference that was called in Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s question of law that the discs, harrows, cultivators, disc-harrows and offset harrows are agricultural implements and are covered under entry 8(b) of the Schedule of the Rajasthan Sales Tax Act and was exempted from tax as the State Government decided to abide by the decision which was rendered by the Board in the similar circumstances. Now we take up question No. 2. The question of law that arises is whether the Board was right and justified in holding that the nut-bolts, hose pipes, hose clips, lift chains, and tiller shovels are tractor parts and not motor parts, and therefore, liable to be taxed at the rate of 2 per cent as provided in Table 17 at entry No. 17. Entry No. 17 of Table 17 is as follows: "Table No. 17 17.. Tractors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not the spare parts that are sold by charging additional price thereof. The interpretation put by the learned counsel for the C.T.O. is not correct, for entry No. 17 of Table 17 regarding spare parts thereof also refers to the parts of the tractor which are purchased by the purchaser from the dealer by paying additional price either at the time of purchase of the tractor or thereafter. It is not restricted or limited to the spare parts that are supplied with the sale of the tractor and for which no separate price is charged. In this view of the matter the rate of sales tax chargeable on nut-bolts, hose pipes, hose clips, lift chains and tiller shovels, etc., will be 2 per cent and not 7 per cent under entry No. 19 of Table 17. The view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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