1976 (12) TMI 172

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....nstead of as electrical goods was correct? The Tribunal decided all these three points against the petitioners and hence the present tax revision petition. As far as the first point is concerned, having regard to the materials available, the learned counsel for the petitioners does not pursue the same. Consequently, what remains for consideration are points Nos. (2) and (3). As far as the second point is concerned, it is admitted that leather cases were manufactured and sold as suitable for particular transistors. Item No. 5 of the First Schedule to the Pondicherry General Sales Tax Act, 1967, contains the following description of goods: "Wireless reception instruments and apparatus, radios and radio gramophones, electrical valves, accum....

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....l the transistor mechanism. The leakproof battery cells cannot be treated as mere electrical goods. I find this point against the appellants (petitioners herein)." We are unable to sustain the conclusion of the Tribunal that the leakproof battery cells would constitute spare parts of transistors. The meaning of the words "spare part" is: "a part of a machine ready to replace an identical part if it becomes faulty": Chambers's Twentieth Century Dictionary-Revised Edition 1976. Webster's Third New International Dictionary, Vol. III, gives the meaning of the words "spare part" thus: "An extra part of a vehicle or machine kept for use in emergency or replacement." Therefore, the essential thing is, it must be a part of the machine or appar....