Tractor spare parts classification: separately purchased components fell within the specific sales tax entry, not the residuary rate.

The expression "spare parts thereof" in Entry 17 of the Rajasthan Sales Tax Act was construed to include tractor parts bought separately from a dealer after the tractor purchase, not only parts supplied with the tractor at the time of sale. Because specific goods fall within a specific entry, the residuary entry applies only when they do not match that description. Nut-bolts, hose pipes, hose clips, lift chains and tiller shovels were treated as tractor spare parts under Entry 17 and taxed at 2 per cent rather than under the residuary Entry 19 at 7 per cent.

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Issues: Whether nut-bolts, hose pipes, hose clips, lift chains and tiller shovels are tractor parts covered by the expression "spare parts thereof" in Entry 17 of Table 17 of the Rajasthan Sales Tax Act, 1954 and taxable at 2 per cent, or fall under the residuary Entry 19 and attract tax at 7 per cent.

Analysis: The expression "spare parts thereof" in Entry 17 was held to cover tractor parts purchased from a dealer either at the time of purchase of the tractor or later on payment of a separate price. It was not confined to parts supplied along with the tractor without any separate charge. Since the goods in question were tractor parts specifically covered by the relevant entry, the residuary entry could apply only if they did not fall within the specific description.

Conclusion: The items were correctly treated as tractor spare parts under Entry 17 and were chargeable to tax at 2 per cent, not under the residuary Entry 19.

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