Electric motors used with plant and machinery fall within capital goods classification under Entry 27, not the residuary entry.

Electric motors used exclusively to operate plant and machinery are treated as capital goods under Entry 27 of Schedule IV of the Rajasthan Value Added Tax Act, 2003, because the entry is understood to cover not only plant and machinery but also their parts and accessories. The text relies on an earlier final order on the same classification issue and states that, where the Revenue does not dispute the use, such motors are not to be placed in the residuary category. The operative legal point is that functional use with plant and machinery supports classification as capital goods under Entry 27.

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Issues: Whether electric motors used for operating plant and machinery fall within Entry 27 of Schedule IV as capital goods under the Rajasthan Value Added Tax Act, 2003.

Analysis: The electric motors sold by the assessee were used only for operating plant and machinery, and this use was not disputed by the Revenue. The scope of Entry 27, as understood in the earlier final order dealing with an identical classification question, extended beyond plant and machinery to include parts and accessories thereof. On that basis, electric motors used for the stated purpose were treated as falling within the expression "capital goods" under Entry 27 rather than being relegated to the residuary category.

Conclusion: The electric motors were held to fall within Entry 27 of Schedule IV as capital goods, in favour of the assessee and against the Revenue.

Ratio Decidendi: Where electric motors are used exclusively for operating plant and machinery and their classification as part or accessory of such machinery stands supported by an extant final order on the same entry, they are classifiable as capital goods under Entry 27 and not under the residuary entry.

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