Tube-well filters qualify as machinery spare parts where they are integral to the suction mechanism and essential for working functionality.

Tube-well filters were treated as spare parts of machinery because they were fitted to tube-wells, performed the essential function of preventing foreign matter from entering the suction tube, and were integral to the working of the suction mechanism. The classification turned on the filter's functional role in keeping the tube-well workable, not on its method of manufacture. On that basis, the item was not to be treated as an unclassified article and was assessable to sales tax as a machinery spare part.

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Issues: Whether tube-well filters were assessable to sales tax as spare parts of machinery for the assessment year 1968-69.

Analysis: Tube-well filters were found to be fitted to tube-wells and to serve the essential function of preventing foreign matter from entering the suction tube. Because a filter was necessary for the tube-well to remain workable and was an integral part of the suction mechanism, its method of manufacture was held to be immaterial for classification. The authorities below erred in treating it as an unclassified item.

Conclusion: Tube-well filters were held to be assessable to sales tax as spare parts of machinery, in favour of the Revenue.

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