Parts of machinery classification turns on functional necessity; mobile crane wire ropes fell within the concessional tax entry.

Mobile crane wire ropes were treated as parts of mobile cranes because the cranes could not be effectively operated without them, making the ropes an essential component of the machinery. The Court applied the test that an item is a part of specified equipment when the larger machine is incomplete or cannot function without it. As Entry 155 of Schedule IV expressly covered mobile cranes and "including parts thereof," the ropes fell within that concessional entry. Accordingly, they were taxable at 4% and not under the residuary Schedule V entry at 12.5%.

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Issues: Whether mobile crane wire ropes are chargeable to VAT at 4% under Entry 155 of Schedule IV of the Rajasthan Value Added Tax Act, 2003 as parts of mobile cranes, or at 12.5% under the residuary entry in Schedule V.

Analysis: Entry 155 covers hydraulic excavators, mobile cranes and hydraulic dumpers, including parts thereof, while Schedule V applies only to goods not covered elsewhere. The controlling test for whether an item is a part of another is whether the larger equipment is incomplete or cannot function without it. On the materials placed before the Court, mobile cranes cannot be effectively operated without wire ropes, and the ropes are an essential component of the crane. The inclusion of the words "including parts thereof" in Entry 155 reinforced the conclusion that such parts fall within the concessional entry.

Conclusion: Mobile crane wire ropes fall within Entry 155 of Schedule IV and are taxable at 4%, not under the residuary entry at 12.5%.

Ratio Decidendi: An item constitutes a part of specified machinery for tax classification when the machinery is incomplete or cannot function without it, and such item then falls within the entry covering the machinery including its parts.

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