Tractor grease gun classified as a tool or implement based on functional use and exclusive maintenance purpose.

A grease gun manufactured to a tractor maker's specifications and supplied exclusively for use with its tractors was held to fall within the ordinary meaning of a "tool" or "implement" under entry 79(i) of Part B of the First Schedule to the Tamil Nadu General Sales Tax Act. The article was kept in the tractor's tool box and used with the instruction book to apply grease at identified points for maintenance and operation, so it was classified by functional use rather than by permanent attachment. The view that it was not permanently fitted to the tractor was rejected as irrelevant. The classification therefore applied the specific entry, not the residuary entry.

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Issues: Whether the grease gun supplied for use with tractors falls under entry 79(i) of Part B of the First Schedule to the Tamil Nadu General Sales Tax Act as a tool or implement, or under the residuary entry.

Analysis: The grease gun was manufactured to the specifications of the tractor manufacturer, supplied exclusively for use with its tractors, kept in the tool box, and used with the instruction book to apply grease at identified points for maintenance of the tractor. On the ordinary meaning of "tool" and "implement", an article used to carry out a particular function for the upkeep and operation of the vehicle qualifies as a tool or implement. The Tribunal's emphasis that the article was not permanently fitted to the tractor was irrelevant, since a tool is ordinarily not attached permanently but kept for use when needed.

Conclusion: The grease gun is a tool or implement within entry 79(i) of Part B of the First Schedule to the Tamil Nadu General Sales Tax Act, and the applicable rate of tax is four per cent. The assessee succeeds.

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