9911796707
TMI Blog1990 (7) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 6,46,246.48, respectively. After giving an opportunity and after perusing the accounts of the appellants, the Joint Commercial Tax Officer, Ram Nagar, Coimbatore, determined the total and taxable turnover at Rs. 6,46,446. Out of the said taxable turnover, the appellants claimed that turnover amounting to Rs. 6,40,872.81 represents sales of automobile parts and, therefore, exigible to tax at 13 per cent, in the light of a notification issued under section 17 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter called "the Act") on March 18, 1970. The assessing officer held that "the dealers are dealing in smoke screen glasses, door locks, tail lamps, door channels, side mirrors, fibre glass, dash boards, grills, etc., which are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and, therefore, the order of the Appellate Assistant Commissioner was set aside and the order of the assessing officer was restored. Aggrieved by the order of the Board of Revenue, the present appeal is filed. 4.. It is contended by the learned counsel for the appellant/assessee that the view taken by the Board of Revenue is not correct. On the other hand, the reasonings given by the Appellate Assistant Commissioner in support of his view that the goods involved are only parts of automobiles are well-founded. 5.. Learned Additional Government Pleader (Taxes), contending contra, submitted that the reasonings given by the Board of Revenue are quite in accordance with several decisions of the High Courts in regard to the definition of " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.. In [1984] 57 STC 174 (Mad.) [State of Tamil Nadu v. Best and Co. (P.) Ltd.], the question raised was, whether a monobloc pumpset is an electrical goods, falling under item 41 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, or machinery not falling under the said item. The learned Judges held that the monobloc pumpset will fall under "electrical goods". We do not think, the said case is of any assistance to decide the issue raised in this case. 8.. In [1989] 74 STC 87 (State of A.P. v. Power and Industrial Equipment and Accessories), a Division Bench of the Andhra Pradesh High Court, has held that though radiators used in transformers are integral parts of transformers, they cannot be considered as electrical good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and tubes are also used for other vehicles), and articles (excluding batteries) adapted for use generally as parts and accessories of motor vehicles and trailers. ----------------------------------------------------------------------------------- By Notification No. 86 of 1970 dated March 18, 1970, issued under section 17 of the Act, the rate of tax on sales of automobile tyres, batteries (excluding dry cells) and automobile spare parts was reduced from 15 per cent to 13 per cent. The relevant portion of the notification reads as follows: "In exercise of the powers conferred by section 17 of the Tamil Nadu General Sales Tax Act, 1959 (T.N. Act 1 of 1959) the Governor of Tamil Nadu hereby makes with effect on and from the first April, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the driving of the car will be hazardous. Hence they are essential for running of the car. It may be argued that without the horn car can run but it should be considered that it is not safe to drive without a horn. I, therefore, consider that the turnover relating to items like door lock, laces, flexible channels, horns, shield glasses should be treated as auto parts." As against this, the Board of Revenue, as found earlier, held that the articles in question are only accessories as these articles only add to the convenience and effectiveness of the motor vehicle, but are not essential. In Bajoria Halwasiya Service Station v. State of Uttar Pradesh reported in [1970] 26 STC 108, the Allahabad High Court, while interpreting the word ..... X X X X Extracts X X X X X X X X Extracts X X X X
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