1971 (8) TMI 214

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....al motors, agricultural pumpsets, etc. They sold electrical motors to Messrs. Elgi Equipments Private Limited, Coimbatore, who in their turn gave what is popularly known as form XVII declarations under which they declared that the goods were purchased for use as component parts of other goods specified in the First Schedule and intended for manufacture inside the State and to be sold inside the St....

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.... the electrical motors sold by the petitioners can be considered only as accessories as providing motive power and not as components as meant in section 3(3). Aggrieved by this order wherein the concessional rate of tax has been denied, the petitioner has come up to this court for a rule of certiorari to quash that portion of the offending order of the respondent. Section 3(3) undoubtedly postu....

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....ery fact that it is not in dispute that motors which are the subject-matter of the sale were used as accessories, it means it became part and parcel of the manufactured product itself, which automatically would make it a component of it. I am unable to accept the reason given by the respondent, on the foot of which the concession has been denied. As a matter of fact, this very question loomed larg....