1973 (7) TMI 106

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....o cases are: (1) Whether the transactions carried on by the petitioners would amount to sale of batteries attracting liability to sales tax; and (2) what is the rate of tax to be charged on the transactions, if they are treated as taxable sales? The petitioners have supplied batteries to various customers and their contention was that they merely reconditioned the batteries of their customer....

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....d by the petitioners it is not probable that the old batteries of the customers would have been reconditioned, that the petitioners themselves should have purchased the old batteries and after reconditioning them, sold the same to the various customers as a finished product for a specified price ranging from Rs. 100 to Rs. 150 and that, therefore, they are liable to be taxed as regular sales effec....

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....d.   Before us the learned counsel questions the findings of the authorities below that the old batteries have not been shown to have been supplied by the customers. But we are of the view that all the authorities below have concurrently found that the petitioners have not produced any material to show that the old batteries were supplied by the customers. It is not, therefore, possible to....

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....ssories. In this case the authorities below have proceeded on the basis that batteries will fall under item 3 in Schedule I. The learned counsel for the petitioners contends that item 3 of Schedule I will take in only such of those articles which can be adapted for use generally as parts and accessories of motor vehicles and it will not include "battery" which does not need any adaptation for u....