9911796707
TMI Blog2007 (5) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... at the rate of eight per cent? Heard the counsel for the parties and perused the record. It is submitted that the assessment year 1990-91 (Central) is involved in the present case. The dealer-opposite party is a manufacturer and seller of rubber belting. The account books of the dealer was accepted by the assessing authority but its claim that no taxes were payable on the turnover of Rs. 10,94,593 being the sale of belts as part of agriculture implements was not accepted. The assessing authority held that the said turnover is taxable under the Notification No. 5784 dated September 7, 1981 issued under section 3A of the Act, vide order dated November 15 1993. The said order has been reversed by the first appellate authority in Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one inch in thickness having different diameters and can be used in harvester only. The said fact is fortified by the purchase vouchers. It is established that the dealer is manufacturing and selling harvester belts only. The said finding having been confirmed by the Tribunal, it leads to a conclusion that the belt is covered under Notification No. 8305 dated June 30, 1986 dealing with the agriculture implements, parts, accessories and attachments thereof. Strong reliance was placed by the learned Standing Counsel on a decision of apex court in the case of Commissioner, Sales Tax v. Agra Belting Works [1987] 66 STC 1; [1987] UPTC 850. The said decision is distinguishable on facts and is not applicable herein. The commodity involved the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Vikrant Tyers Limited v. State of U.P. [2006] 148 STC 122; [2005] UPTC 501 has held that the words parts, accessories and attachments thereof used in the notification under section 4 with respect to the agricultural implements indicate in unambiguous terms that even a part of cart used as an agricultural implement is extended the exemption. It was held that wheels are essential parts of a cart and a prominent feature and a cart without wheels cannot be imagined. If cart is in the category of agricultural implements then wheels will also fall therein. It was held that pneumatic tyres is exempted from payment of tax and is covered under the notification dealing with the agricultural implements as parts and accessories of carts. In vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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