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TMI Blog2015 (7) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... uch goods without which an automobile or taxi cannot run. Admittedly an automobile or a taxi can operate without even fixing the fair meters. In such a scenario, they cannot be termed as parts, components or assembly of taxies. Accordingly we are of the view that appellant has a good prima facie case in its favour so as to allow the stay petition unconditionally. - As the appellant has deposited t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, in which case, the appellant would have crossed the exemption limit prior to the date on which they actually did and accordingly raised a demand of ₹ 15,00,000/- against them. The said demand stands confirmed by the lower authorities. 3. After hearing both sides, for better appreciation, we reproduce Para 7.6 of the order of the Commissioner (Appeals): Now, I take up the issue of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details Fare Meter-1 No., Power Cable-1 No. Battery Cable-1 No. It is seen from the above that the goods which would be falling under Section 4A would be parts, components and assemblies of automobiles. The meaning of the said extraction as understood by an ordinary human being would be relatable to such goods without which an automobile or taxi cannot run. Admittedly an automobile or a tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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