1993 (10) TMI 333

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..... nd the tax was paid on the compressor at the rate of 8 per cent. The assessing authority while making assessment for the year 1981-82 assessed the tax on the basis of the bills issued. Thereafter, proceedings under section 12 of the Rajasthan Sales Tax Act, 1954, were initiated. The assessing authority came to the conclusion that a new commodity has come into existence and, therefore, the sale of .....

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..... section 5(c) would be applicable and on sale full rate of tax in accordance with the provisions of section 5 will be payable treating them as one commodity. The Sales Tax Tribunal came to the conclusion that the tractor was fitted with compressor and there was no manufacturing process involved. The tractor and compressor are two different commodities which are notified under section 5 of the Act .....

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..... the cycle. In the present case, the work of attachment of compressor is of temporary nature and for a particular job. The compressor is being used only for the purposes of boring in the well and the nuts and bolts, by which attachment is being done, keep the compressor attached with the tractor. When the work is over, the tractor is being taken for other use. The identity and character of the tr .....

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