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TMI Blog2017 (1) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... oses of Radio Communication Receivers (RCRs), which is mainly and primarily supplied to the Army for its use in the RCRs. While the claim of assessee has been that as per Schedule IV (Part-A) of the Rajasthan Value Added Tax Act, 2003, there is an Entry bearing no.13, stating "Radio Communication Receivers, Radio Pagers - Rate of Tax being 4%", and there is another Entry bearing no.28 in the same Schedule which states "Parts of 1 to 27 above - Rate of Tax being 4%", and the claim of assessee was that since battery is a part of Entry no.13 i.e. RCRs, therefore, the same rate of 4% was required to be applied insofar as the batteries are concerned, however, the claim of assessee was negatived by the Assessing Officer, who held that batteries a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... except to put as an integral part of RCRs and when Schedule IV clearly expresses in Entry no.28 that parts and accessories of 1 to 27 above will also be taxed at the rate of 4%, the AO and the Tax Board ought not to have applied their analogy in taking the specific claim of the Residuary clause. Learned counsel relied upon ACTO v. M/s Swastik Agencies (2015) 12 RGSTR 394 (RHC), Vikas Traders v. The State of Gujarat [1976] 37 STC 163, Commissioner of Central Excise v. Insulation Electrical (P) Ltd. [2008] 9 VAT Reporter 139, Hindustan Poles Corporation v. Commissioner of Central Excise [2006] 145 STC 625, Assistant Commissioner v. Bits & Bites [2011] 15 VAT Reporter 164, Assistant Commissioner v. M/s Camlin Limited & Anr (2015) 11 RGSTR 59 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STARS V 5W and can only be use for the Radio Set and no where else. Place: Shillong - 10 Dated: 23 Mar 2010 (Ashwin Dev) Colonel Chief Signal Officer ---- OFFICE OF THE DIRECTORATE GENERAL ASSAM RIFLES SIGNALS BRANCH, SHILLONG CERTIFICATE LISO2 Battery 12V, 15Ah having Part No. Y3/6135-000288 is an integral part of Radio Communication Receiver STARS V (5 W). The Radio Communication Receiver is incomplete/non- functional without Part No. Y3/6135-000288. PLACE: SHILLONG - 10 DATED: 30 July 2010 Lt. Col. S O I (IT & Comm) Communication Branch Directorate General Assam Rifles Shillong - 793011" 9. On perusal of the above and in the certificates specifically issued by the authorities, which has not been adversely c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that a nominal sale be that as it may of such batteries could not alter the nature of the transaction, whereas in the instant case there is a specific certificate of the Army Authority that the said battery can only be used as a part/integral part of RCRs, admittedly entire sale is to the ARMY only and for specific use alone. 11.1 This court in the case of ACTO v. M/s Industrial Instruments, Jodhpur (supra), had an occasion to consider as to whether UPS and CVT are essential parts of computer or not, and whether different rate could be applied, and this court in the aforesaid case held that UPS and CVT are essential parts of computer and same rate has to be applied as that of a computer. 11.2 In the case of Vikas Traders v. The State of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the instant case, the High Court after analysing the material on record came to the conclusion that when the batteries were manufactured as per the specifications of railways and sold it, formed part of railway coaches, engines and wagons and held that rate of 4% is required to be applied. In the instant case as well, the batteries are only for the specific use of RCRs and for no other purpose and, therefore, the rate of 4% is applicable. 13. The Allahabad High Court in the case of Tudor India Limited v. State of U.P. 2014 SCC OnLine All 11944, had also a occasion of considering sale of automotive batteries and held that battery is an essential component for the functioning of tractor and is an integral part of tractor and, therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the court found as finding of fact that it was an accessory and not a part of typewriter (unlike spool), though it may not be possible to use the latter without the former. The apex court also found that typewriters are being sold in market without a typewriter ribbon and, therefore, typewriter ribbon is not an essential part of typewriter so as to attract a lower rate of tax, and facts are distinguishable as in the instant case it is an integral part of RCR and cannot be separated. 17. Taking into consideration the aforesaid and for the reason assigned, the claim of assessee, in my view, appears to be just and proper and the rate of 4% was rightly paid by the assessee and is not required to be interfered with. The petition succeeds a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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