1955 (1) TMI 31

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.... the Additional Commissioner of Commercial Taxes dated 7th January, 1954. The only point for decision is if the petitioners' claim for deduction in respect of charges on account of repairing, oiling and cleaning of watches etc. should be allowed in fixing the amount of their taxable turnover. This question has already been answered in full in two pre- vious cases decided by the Board, viz., Cas....

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.... Press Works Ltd., the Board observed that there was a slight difference between this and the case of Nalanda Press, viz., that some items of assessable value, viz., "handles" etc. were provided by the dealer in course of preparing the manufactured articles. It was therefore held in the latter case that the dealer purchased those articles in the market and sold them as part of the finished product....

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..... The case is quite different in respect of spare parts, such as main- spring, wheels, escapement etc., which may have been supplied by the dealer in connection with the repairs of the watches etc. These are items of assessable value and it is quite obvious that they have been sold in the course of business to the persons whose watches etc. have been repaired by the petitioners. There is no rea....