9911796707
TMI Blog1996 (1) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... in machinery parts made of stainless steel. For the year 1979-80, the assessee declared a taxable turnover of Rs. 16,54,040. The Deputy Commercial Tax Officer determined it at Rs. 16,84,827 of which a turnover of Rs. 12,92,391 was assessed to tax at the rate of 10 per cent. The assessing officer was of the view that this turnover relates to the entry under item 109 of the First Schedule to the Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned under item 81 of the First Schedule. According to the learned Additional Government Pleader, the turnover relating to the spare parts sold by the assessee should be considered as articles made of stainless steel, falling under item 109 of the First Schedule prior to the amendment which came into effect from December 30, 1981. 4.. It remains to be seen that the assessee manufactured boiler co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned in this Schedule) worked by (i) electricity, (ii) diesel or petrol, (iii) furnance oil, (iv) kerosene, (v) coal including charcoal or (vi) any other form of fuel or power, and parts and accessories of such machinery and tools used with such machinery." According to the assessee, the parts or accessories of machineries mentioned in item 81 of the First Schedule could have been made of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r entry 81 and according to item 109 all machineries made of stainless steel would alone come under this entry for consideration. It remains to be seen that after amendment it was clarified that spare parts made of stainless steel would not fall under item 81 of the First Schedule. It is also well-established that articles which are falling under this special entry will not come under the general ..... X X X X Extracts X X X X X X X X Extracts X X X X
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