9911796707
TMI Blog1991 (2) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... r subsequently found that in respect of a portion of the sales of PVC cables the petitioners had manufactured auto cables also and sold them to various automobile parts dealers. It is accordingly found that in the said assessment year they had sold such auto cables worth Rs. 4,69,157.53. Although in the original assessment, these items were also treated as electrical goods and taxed at 9 per cent as the rate then was, as it had been found that the petitioner had collected only 9 per cent from the buyers, the assessing officer came to the conclusion that such sales were to be taxed at 13 per cent under item 3 of the First Schedule. Similarly under the Central Sales Tax Act, the petitioners were assessed on a total and taxable turnover of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shaws and all the varieties of trailers, by whatever name known; (ii) motor cycles, motor scooters, motorettes, mopeds; (iii) bicycles, tricycles, cycle-rickshaws, tandem cycles, cycle combinations and perambulators fitted with motor engines and motor engines used for being fitted thereto; (iv) tyres, including pneumatic tyres, tubes and flaps ordinarily used for motor vehicles and trailers mentioned in sub-items (i) to (iii) above (whether or not such tyres, tubes and flaps are also used for other vehicles); and (v) parts and accessories of motor vehicles and trailers excluding batteries." It is not in dispute before us that the only purpose of any PVC cable is to conduct electricity and the nature of the cable manufactured and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Rs. 5,31,315 were first brought to tax in original assessment and only a turnover of Rs. 4,69,158 is now sought to be taxed at 13 per cent. This itself indicates that a portion of the turnover relates to sales of PVC cables to customers other than dealers in automobiles. Item 3 of the First Schedule uses the expression articles (excluding batteries) adopted for use generally as parts and accessories of motor vehicles and trailers. It cannot be said that the cables sold by the appellants are adopted for use as parts and accessories of the motor vehicles. As rightly pointed out by the learned authorised representative for the appellants, some modification has to be made before the cables from item 3 of the First Schedule (sic) that unless ..... X X X X Extracts X X X X X X X X Extracts X X X X
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