1968 (9) TMI 105

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....ls in motor vehicles, motor parts, motor oils, diesel engines and other goods at Kanpur. In the assessment proceedings under the U.P. Sales Tax Act for the assessment year 1955-56, the petitioner claimed that diesel engines sold by him were liable to be taxed at three pies per rupee under section 3 of the Act. The Sales Tax Officer, however, held that the diesel engines were used for driving motor....

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....l engines sold by the petitioner could be used in motor vehicles only with the assistance of conversion kits and that without the conversion kits they would ordinarily be used for other purposes. The Commissioner applied in revision and the Judge (Revisions) Sales Tax allowed the revision application holding that diesel engines were ordinarily used in motors and motor lorries and were, therefore, ....

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....sed for driving motor vehicles unless they were changed and converted to such purpose. For that, conversion kits were required. It was with the assistance of conversion kits that they were suitably converted or adapted for the purpose of driving motor vehicles. Apparently, in their unchanged or original condition they could not be used for that purpose. It is also not shown what is the degree of c....