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TMI Blog1991 (4) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... for tractors to M/s. Inalsa Pvt. Ltd., C-Scheme, Jaipur, for a sum of Rs. 9,431.91 and charged 10 per cent sales tax plus 20 per cent surcharge. The purchaser, M/s. Inalsa Pvt. Ltd. objected to the charging of sales tax at the rate of 10 per cent for the reason that the goods in question were tractor parts and they can be used only in tractors and not in other vehicles and since the rate of tax on tractors and their parts and accessories is only 4 per cent under the Rajasthan Sales Tax Act, the charging of sales tax at the rate of 10 per cent instead of 4 per cent is illegal. The purchaser also asked the petitioner for the refund of tax charged in excess of 4 per cent. Under these circumstances, the petitioner was forced to file an app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Mr. G.S. Bafna, counsel for the department. Mr. Bafna raised a preliminary objection that as the matter was already covered by the decision of the Board of Revenue, reported in 1974 RRD 156, the Additional Commissioner should not have entertained the application of the petitioner under section 12A of the Act. He submits that the present revision arises against the order passed by the Rajasthan Sales Tax Tribunal, confirming the order of the Additional Commissioner and as such the revision is not maintainable. On the other hand Mr. Mehta argued that the Rajasthan Sales Tax Tribunal has also decided the question on merits holding that piston is taxable at the rate of 10 per cent and as such the present revision is maintainable. He subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -------------------- S. No. Description of goods Rate of tax ------------------------------------------------------------------------------- 3. Tractors and spare parts thereof and cultivators, 4 per cent. harrows, tillers with or without seeding attachments, seed drills and land levellers worked or operated by tractors. ------------------------------------------------------------------------------- He argued that as the Government has levied sales tax only at the rate of 4 per cent on tractors and spare parts thereof, the sales tax cannot be charged at more than 4 per cent on the sale of tractors and spare parts thereof. He argued that piston of tractors is a spare part of tractors and as such sales tax cannot be charged more tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation which favours the assessee should be preferred. He argued that under such circumstances also sales tax on pistons which are used in tractors cannot be charged more than 4 per cent as prescribed in Notification dated March 6, 1978. On the other hand Mr. Bafna, counsel for the department, argued that entry No. 11 of the Government Notification dated March 9, 1970 is specific entry regarding piston. He argued that when there is specific entry of piston then tax can be charged only on the basis of this entry on all kinds of pistons including piston used in tractors. He further argued that in entry No. 11 of the aforesaid notification, there are no words excluding pistons used in tractors. His argument is that the words used in the entry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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