1972 (2) TMI 77

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....ection 11(1) of the U.P. Sales Tax Act at the instance of the Commissioner of Sales Tax, U.P., Lucknow, and relates to the assessment year 1962-63. The connected cases are also references relating to assessment years 1963-64 and 1964-65. The assessee, Lachman Singh, is a dealer in chaff-cutters and along with the chaff-cutters he sells oil-cans and steel files. During the three assessment years in....

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.... be entitled to exemption as accessories of chaff-cutters or would be liable to tax as an unclassified item." Under Notification No. S.T. 911/X dated 31st March, 1956, the turnover of agricultural implements including chaff-cutters and their accessories have been exempted from tax. The question, therefore, is as to whether oil-cans and steel files are accessories of chaff-cutters. The revising ....

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....niment". Now, an oil-can or a steel file may not be adjuncts but certainly they are accompaniments of a chaffcutter. They contribute in a subordinate degree to a general result or effect of a chaff-cutter. Without them a chaff-cutter cannot work efficiently for a long time. We are thus satisfied that oil-cans and steel files are accessories of chaff-cutters and their turnover is exempt from tax un....