1978 (4) TMI 230

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....ises for consideration in this petition is whether the turnover in respect of plates used in switch gear boxes, sold by the petitioner to M/s. Mysore Electrical Industries Ltd., who are manufacturers of electrical switch gears, has to be taxed at a concessional rate under section 5(3A) of the Karnataka Sales Tax Act. Section 5(3A) of the Act provides that notwithstanding anything contained in sub-....

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....nds to manufacture such other goods inside the State for sale. In the instant case, it is not disputed before us that the goods sold by the petitioner are accessories of electrical goods. The Tribunal also finds that the goods come under item 61 of the Second Schedule. Hence, the first ingredient is satisfied. It is not disputed that the purchaser, i.e., M/s. Mysore Electrical Industries Ltd....

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.... purchaser and they along with other goods go to make-up the finished product. We, therefore, hold that the goods sold by the petitioner are also component parts of the finished product manufactured inside the State by the purchaser. Since the finished product also falls under item 61 of the Second Schedule, it has to be held that the petitioner is entitled to the benefit of the concessional rate ....