9911796707
TMI Blog1990 (1) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... of entry 65 of Schedule C of the Bombay Sales Tax Act, 1959?" 2.. The assessment is for the period from 1st April, 1970 to 31st March, 1971. The assessee manufactures and sells radio sets. For manufacturing radio sets it has to purchase and use a number of parts including the parts referred to in the question. If these parts are "spare parts" and/or "accessories", the assessee would be liable to sales tax on their sales at the rate of 12%. Otherwise the sales tax would be payable at the rate of 6%. 3.. The Sales Tax Tribunal held that these parts were neither spare parts nor accessories. They did not, thus, fall under entry 65 in Schedule C to the Sales Tax Act and would naturally fall under the residuary entry, i.e., entry 22 in Schedul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te before the Tribunal that the above items were parts used in radio sets which the assessee was manufacturing. It was the department's case that these parts were such as would not usually wear out frequently and, therefore, would not fall in the category of integral parts of radio sets. They would be either "spare parts" or "accessories". This contention was, as stated earlier, rejected by the Tribunal. Shri Jetley, however, fairly admitted that the question of law referred by the Tribunal in this case is limited and the department had to confine its arguments to the question whether these parts are accessories. There is no dispute that if these parts are not "accessories", they will automatically fall under the residuary entry, i.e., item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t decision in Rose Mary Carpentry Works v. State of Madras [1964] 15 STC 924, in support of the view taken by the Tribunal. 7.. In our judgment, the best way to find out whether certain parts/ items are or are not "accessories" is to ask the question whether one can conceive of a radio set being sold in the market without those parts/items used or fixed to it. To put it differently, whether a radio set without the particular parts is or can be sold as a radio set. Considered in this background, it appears to us that five out of the seven parts/items referred to in question, i.e., other than knobs and p.v.c. feet, are used in the radio mechanism/circulatory/receiver itself. Without those parts it may be difficult even for a radio mechanic t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
