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TMI Blog1997 (3) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... ajasthan Taxation Tribunal Act, 1995. 2.. The facts of the cases may be summarised thus: During the assessment years 1988-89 and 1989-90, the assessee manufactured pins, nuts, bolts, levers, black-plates and sold them charging sales tax at 10 per cent. Returns were accordingly filed and assessment orders were passed. On September 17, 1991, the Commercial Taxes Inspector inspected the business premises of the petitioner and reported that the said items manufactured and sold by the dealer attracted tax at the rate of 12 per cent as per item No. 78 of the Notification No. F. 4(5)/ FD/Gr. IV/88-13 dated March 8, 1988, issued under section 5, Rajasthan Sales Tax Act, 1954 (in short, the Act ). Notice under section 12 was accordingly issued. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said articles manufactured and sold by the assessee were/are not of the spare parts or accessories of the motor vehicles, they are parts of the component parts of machineries and do not fall under item No. 78 of the said notification dated March 8, 1988. 5.. Both the learned counsel for the parties placed reliance upon the reported judgments referred to in the impugned order of the Rajasthan Sales Tax Tribunal, Ajmer. 6.. It is not in dispute that the assessee-respondent manufactured and sold pins, levers, nuts, bolts, black-plates. Item No. 78 of the Notification No. F.4(5)/ FD/Gr. IV/88-13 dated March 8, 1988 runs as under: Tyres, tubes, spare parts and accessories of all types of motor vehicles excluding those meant for tracto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilable to be used in case of emergency, without doing anything further. The abovenoted items are themselves parts which go into making of other parts. In Sujan Singh v. Appellate Assistant Commissioner [1969] 24 STC 504 (Delhi) it has been observed as follows: Spare part means an extra part of a vehicle or machine kept for use in emergency or replacement . The expression spare parts cannot be equated with parts without regard to the colour that is lent by the word spare . 8.. In Commissioner of Sales Tax v. Amar Radio Cabinet Works [1968] 22 STC 63 (Bom), it has been observed as follows: The expression spare parts in entry 65 connotes a part which requires replacement in the ordinary course on account of wear and tear, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gree with the learned A.R. that mostly these products are in fact components for manufacturing or processing other parts. I follow the dictum in Televista Electronics s case that component parts are different from spare parts and that these terms are not interchangeable. (16) Learned A.R. submitted that these items are mere components and by using them and subjecting them to further processing or assembling a complete part can be prepared. Nuts, plates, pins, levers, etc., can, of course, be used in preparing parts for motor vehicles but at the same time they can also be utilised in preparing parts of other machineries like crusher, cranes, tractors, etc. Hence it will be erroneous to categorise these items to be the exclusive items o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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