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TMI Blog2001 (1) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... ). Yet another question that falls for consideration is whether "foot valve" is or can be treated as an agricultural implement so as to fall under entry 94 of Schedule I to the Adhiniyam. The facts which lie in a narrow compass for the disposal of the petition need mention infra in brief. 3.. The petitioner is a proprietory concern, one Shri Samsuddin being its proprietor. It is engaged in the business of manufacture of "foot valves". According to the petitioner, these foot valves are used in centrifugal pumps which are generally used in agricultural operations. The petitioner has set up one small-scale unit for manufacturing these foot valves. It is registered as small-scale industry. 4.. A dispute arose before the commercial tax autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... either under entry 89 or entry 94 of Schedule I. It was held that since foot valves are not specifically mentioned in any of the entries of the Schedule II and hence they have to be taxed under the residuary entry, i.e., Part IV of Schedule II. It is against this order of the Commissioner, the petitioner has felt aggrieved and has filed this writ under articles 226 and 227 of the Constitution of India. 6.. The State has filed the return in support of the impugned order passed by the Commissioner. In substance, the stand of the State in the return is that the view expressed by the Commissioner while deciding the dispute under section 68 holding the goods in question to be exigible to payment of tax at the rate of 6 per cent under Part VII ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submission of learned counsel for the petitioner. In my opinion, the view taken by the Commissioner is not sustainable and hence this petition deserves to be allowed resulting in quashing of the impugned order of Commissioner. 11.. The relevant entries on which the discussion has centred round need mention infra: SCHEDULE I (See section 15) Goods exempted from tax S. No. Description of goods Conditions and exceptions subject to which exceptions has been allowed. (1) (2) (3) 89 Pumping sets below 10 horse power and accessories thereof. 94 All kinds of agricultural implements worked with the aid of power or tractor. SCHEDULE II Part VII S. No. Description of goods Total rate of tax (1) (2) (3) 1 All other goods n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the aid of electricity (power) or with the aid of tractor. 14.. So far as the entry falling in Schedule II of Part VII is concerned, it is known as residuary entry. What is not specified in taxable entry, i.e., in Schedule II (Part I to Part VI) but is held to be taxable then it would be taxed at a flat rate of 6 per cent in Part VII. 15.. Now coming to the word accessories mentioned in entry 89. One may notice that it is not a legal term. It is a term used in common parlance. It has also acquired prominence in commercial world. This term frequently came up for interpretation before several High Courts in the context of sales tax laws. Eventually, it was finally interpreted by their Lordships of the Supreme Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motor car. It would not be absolutely necessary or generally adapted. But when they are fitted to the vehicle, undoubtedly it would add comfort or enjoyment in the use of the vehicle. Another test may be whether a particular article or articles or parts, can be said to be available for sale in an automobile market or shops or places of manufacture; if the dealer says it to be available certainly such an article or part would be manufactured or kept for sale only as an accessory for the use in the motor vehicle. Of course, this may not also be a conclusive test but it is given only by way of illustration. Undoubtedly some of the parts like axle, steering, tyres, battery, etc., are absolutely necessary accessories for the effective use of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind while deciding whether the goods in question, namely, "foot valves" are accessories of the pumping sets within the meaning of entry 89? 17.. In my considered opinion, I am inclined to hold that foot valves are in fact accessories of pumping sets. It may be seen that the foot valve by itself may not be of any use as such but when it is fitted in the pumping set, it adds to the convenient use of pumping set. Its addition in the pumping sets increases the utility and working of pumping sets. The object of using the foot valve in any pumping sets is to store the water in the pipeline (suction line) so that the moment the pump is switched on, the discharge of water is available instantly. If the foot valves are not fitted in the pumping se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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