1978 (8) TMI 198

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....his Court:   "(1) Whether 'pumping sets' are liable to tax as machinery in view of the retrospective amendment of item No. 52 of the First Schedule to the U.P. Sale Tax Act by the U.P. Sales Tax (Amendment) Act of 1974? (2) Whether stone 'chakki ka patthar' and 'rubber beltings' are covered by the term 'mill stores and hardwares' and are taxable as such under the years in question?" ....

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.... two earlier decisions of this Court for determining as to whether an article fell within the category of "mill stores and hardwares". The two cases were Commissioner of Sales Tax, U.P. v. Aftab Husain Imdad Husain[1970] 25 S.T.C. 471. and Fine Trading Corporation v. Commissioner of Sales Tax, U.P.[1970] 25 S.T.C. 474. In Aftab Husain's case[1970] 25 S.T.C. 471. it was held that "hardwares and mil....

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....e within the category of "mill stores". They are obviously not tools and also not spare parts of machinery. In the case of Vithal Chhagan & Sons v. State of Gujarat[1966] 17 S.T.C. 96., the Bombay High Court held that a spare part is a part which is severable and capable of being substituted or replaced by another, or otherwise there would be no point in having an additional or extra part or ca....

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....reparing flour or surkhi. They are thus, obviously, "spare parts" of the grinding machine. Before parting with the case, it is necessary to point out that not all spare parts of machinery would come within the category of "mill stores", but only such spare parts of machinery as are related to mill stores trade. This is so because if every spare part of machinery is put in the category of "mill ....