TaxTMI 
TaxTMI 
1980 (1) TMI 186
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.... reference is being decided as revision. The facts in brief are as follows: The assessee manufactured and sold various articles used in machinery in the assessment years 1970-71, 1971-72 and 1972-73. The dispute in this revision is in respect of windscreen wipers and oil gauges supplied to Diesel Locomotive Works, Varanasi. It was claimed by the department that they are taxable as spare parts of machinery whereas the assessee claimed its taxability as unclassified item. The windscreen wiper is used to remove the rain-water or water falling on the windscreen of the automobile whereas oil gauge is used to measure the level of oil. The relevant notification read as under: "In exercise of the powers under section 3-A of the U.P. Sales Tax Act,....
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....im, the scope of revision under section 11 is the same as that of reference under section 11(4). Reliance has been placed on Engineering Traders v. State of Uttar Pradesh[1973] 31 S.T.C. 456 (F.B.); 1973 U.P.T.C. 91 (F.B.). and Shyam Enamel Works v. Commissioner of Sales Tax[1975] 35 S.T.C. 489; 1974 U.P.T.C. 586. So far as the objection of the standing counsel is concerned it is a reference of the Commissioner and if relevant facts are not on record or have not been found then the revision can either be dismissed under the new law or it could be returned unanswered under the old law. But, as, apart from the facts found, no other fact is necessary, it is not necessary to decide this controversy although it may not be out of place to mentio....
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....the expression 'spare parts' with the term 'parts' and does not give to the expression 'spare parts' the colour that is lent by the word 'spare' with which it is associated in that entry. It is inconceivable that anybody would keep a radio cabinet as an extra for use in an emergency, or that it could be said to be a part which would require replacement in the ordinary course on account of wear and tear. There may be exceptional cases in which a person replaces his radio cabinet, but, in interpreting an entry of this nature, we must give to the words occurring therein the meaning that can be attributed to them in common parlance and in common usage: Ramavatar Budhaiprasad v. Assistant Sales Tax Officer, Akola[1961] 12 S.T.C. 286 at 288 (S.C.....
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..... To avoid this, the word "part" has not been used and tax is leviable on machinery and on its parts which are sold separately for substitution and replacement. It is not claimed that windscreen wiper is machinery. Nor is it described as part of any machinery. It is common knowledge that it is used in motor vehicles. Every part of a motor vehicle is not machinery nor all of its parts are known as parts of machinery. If "wipers" are not machinery nor part of machinery then they cannot be considered to be spare part of machinery. The other item is oil gauge. It is used to measure level of oil. It may be used for efficient functioning but it is a part of machinery and it is capable of being substituted or replaced. Therefore, it is spare par....
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....ipal Government Pleader for the reason that the wooden casings and reapers in question are solely made for wiring purposes." In the Lachman Singh's case(2), this Court was concerned with oil-cans and steel files supplied along with chaff-cutters. It was held: "The word 'accessory' has not been defined in the Act, nor it is a technical or a scientific term. In the New English Dictionary by W.A. Craig, the word 'accessory' when used in relation to a thing means 'something attributing in a subordinate degree to a general result or effect; an adjunct or accompaniment". Now, an oil-can or a steel file may not be adjuncts but certainly they are accompaniments of a chaff-cutter. They contribute in a subordinate degree to a general result or eff....