1973 (7) TMI 110

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....een run by them for the benefit of their employees in discharge of their obligation under the Factories Act, in the assessment year 1965-66. They had also manufactured and sold switch boxes with the inscription "60 amps. 660 volts (English Electrical) combination fuse switch" to the English Electric Company to the extent of Rs. 6,64,155.18. In respect of the canteen sales, the assessees disputed t....

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.... on a further appeal to the Tribunal, the assessees have succeeded in respect of both the claims. Aggrieved against the decision of the Tribunal, the revenue has come before us. It is contended on behalf of the revenue that the decision of the Tribunal that sales of refreshments of the canteen are not taxable is no longer legally tenable in view of the decision of the Supreme Court in State of Ta....

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....e considered. We therefore set aside the order of the Tribunal in this respect with a direction to consider the applicability of the said G.O. granting exemption in relation to canteen sales in the assessees' case. As regards the turnover relating to sales of switch boxes, it is pointed out by the revenue that the applicability of section 3(3) will arise only when three conditions are satisfied, ....

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.... is as follows: "All electrical goods, machinery, instruments, apparatus, appliances, accessories and component parts (either sold as a whole or in parts), including fans, lighting bulbs, electrical earthernwares, porcelain........" It is true that the fuse switch boxes have not been specifically referred to in that item. But it cannot be disputed that it forms component part of electrical goods.....