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TMI Blog2023 (8) TMI 1543X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent-assessee are used only for the purpose of operating the plant and machinery; that the said fact qua the usage of the electric motor(s) is not disputed by the Revenue and that in M/s Gulab Art Handi Craft, Jodhpur, while dealing with the classification of electric motors, the learned Tax Board classified the same to be embracing the term part and accessory of the plant and machinery , it can be conclusively said that owing to their usage, the electric motor(s) sold by the respondent-assessee fell well within the ambit of Entry No. 27 of Schedule IV of the Rajasthan Value Added Tax Act, 2003. As a result, the question of law, is answered in favour of the respondent-assessee and against the petitioner-Revenue. The present Sales Tax Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, including parts and accessories thereof. 5. In this regard, learned counsel submitted that electric motor(s) are liable to tax under the residuary category, as the product in question does not fall under any Entry of Schedule IV. The common parlance test has to be applied and it is be inferred that electric motor(s) cannot be treated as forming part of capital goods. The scope and/or ambit of capital goods cannot be enlarged in order to include within its hold electric motor(s), without the said product being specifically covered in connection therewith. Hence, benefit of paying tax at a lower rate cannot be granted to the respondent-assessee. 6. Per contra, learned counsel for the respondent-assessee has submitted that the Division Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e usage of the electric motor(s) for the aforesaid purpose is not disputed by the Revenue, either by way of arguments or pleadings. 8/4 That although not binding precedence, in M/s. Gulab Art Handi Craft, Jodhpur (Supra), the learned Tax Board, while dealing with an identical issue of whether or not electric motors could be classified under Entry No.27 of Schedule IV of the Rajasthan Value Added Tax Act, 2003, answered in the affirmative. The rationale adopted by the Board was that Entry No.27 in Schedule IV as it stood before 27.08.2008, conveyed a wider sense, including not only plant and machinery, but also encompassing part and accessories thereof and thus rendered in unmistakable terms, electric motor as embedded therein. 8/5 That in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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