1977 (8) TMI 142

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.... to the Indian Transformers Ltd., Alwaye. It is not disputed that these wires are used by the buyers in the process of manufacturing transformers. During the assessment year 1966-67, the assessee sold copper wires for a total sum of Rs. 1,75,843.82 to the Indian Transformers Ltd., and furnished to the department declarations in form 18 for the purpose of availing himself of the concessional rate of 1 per cent in terms of subsection (3) of section 5 of the Kerala General Sales Tax Act, 1963, for short, the Act. We shall read sub-section (3): "(3) Notwithstanding anything contained in sub-section (1) or subsection (2), the tax payable by a dealer in respect of any sale of the goods mentioned in the First Schedule by such dealer to another ....

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....ealer who is 9." ances and all such articles liable to tax under the use of which cannot be had section 5. except with the application of electrical energy, including fan and lighting bulbs, electrical earthenwares and porcelain and all other accessories and component parts either sold as a   4.. It is contended that copper wires are component parts falling under the above entry. An article has been considered to be a component part of another when the article forms a constituent part of the latter and the latter is incomplete without the former. A body mounted on the chassis of a motor vehicle has been treated as a component part of a motor vehicle as a vehicle is incomplete without the body. Diesel engines which can ordinarily ....