1978 (8) TMI 221

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er of Sales Tax, U.P.: "Whether, on the facts and in the circumstances of the case, the revising authority was justified in holding that gramophone needles are not component parts of gramophone?" The assessee carried on business in gramophone, its needles, radio, etc. The turnover of the assessee was estimated. The estimate included the turnover of Rs. 9,371.19 for gramophone needles. Accord....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ble under the notification under section 3-A at the rate of 10 paise per rupee. On the contrary, if they do not answer this description, it will be taxable as an unclassified item at a lower rate of tax. As the words "component parts" have been used in reference to gramophones, they refer only to such parts as are integral to the gramophone and go to constitute the mechanical contrivance known as ....