1978 (1) TMI 159

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.... multi-point goods and assessing them at 3 per cent. Subsequently, it was felt by the revenue that the items manufactured and sold by the petitioner-company fell under entry 55 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. Hence revision of the assessments for the years 1968-69 to 1970-71 were made under section 16 of the Act and the turnover of sales of all the items manufactured by the petitioner-company was brought under single point tax. For the assessment years 1972-73 and 1973-74 original assessments themselves were made on the basis that the items manufactured and sold by the petitioner-company are liable to single point tax at 9 per cent. Aggrieved by the said order, the petitioner-company preferred appeals be....

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....ax due by it in respect of the said assessment years on the ground that the sales tax liability cannot be enforced against the petitioner-company in view of section 4 of the Tamil Nadu Relief Undertaking (Special Provisions) Act, 1969 (Tamil Nadu Act 21 of 1969), read with the notification issued by the Government in G.O. Ms. No. 860, Industries, dated 24th May, 1972.   Learned counsel for the petitioner contends that the assessment of the items manufactured and sold by the company at single point under entry 55 of the First Schedule cannot be sustained and that the items are to be taxed only at multi-point. The Tribunal has actually found that the items manufactured and sold by the petitioner-company are mainly intended for use ....

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....e less a part of a tractor or part of a bulldozer. As a matter of fact, in a recent decision reported in State of Tamil Nadu v. Sha Maggajee Saremal & Bros.[1976] 38 S.T.C. 118., it has been held that the spare parts of agricultural tractors, even if they have been sold as spare parts for diesel engines, could still fall under entry 55 of the First Schedule and taxed at single point as spare parts for tractors. As already stated, the predominant user of the items manufactured and sold by the petitionercompany is for use as components for tractors and bulldozers. This will squarely bring the items under entry 55 of the First Schedule. We have, therefore, to agree with the view taken by the Tribunal. Hence these revision cases are dismissed. ....