TaxTMI 
TaxTMI 
1982 (2) TMI 280
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....Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that 4 KVA autovolters were accessories of an air-conditioner having 1.5 tonne capacity and, therefore, sales thereof were covered by entry 69 of Schedule II, Part A, to the said Act, as it then stood? (3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in rejecting the case of the applicant that the disputed autovolters were covered by entry 41 of Schedule II, Part A, or entry 16(2) of Schedule II, Part A, to the Gujarat Sales Tax Act, 1969?" The assessee is a public limited company incorporated under the Companies Act, 1956, and is registered as a dealer under the said Act. The assessee carri....
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....e conclusion, that 0.5 KVA Gem autovolters were accessories of a refrigerator, and therefore sales thereof were covered by and taxable under entry 76 of Schedule II, Part A, to the said Act. He also took the view that 4 KVA autovolters were accessories of an air-conditioner having 1.5 tonne capacity, and therefore sales thereof were covered by entry 69 of Schedule II, Part A, to the said Act, as it stood at the relevant time. We may mention at this stage that the learned Deputy Sales Tax Commissioner did take into consideration not only the literature in regard to the items in question produced by the assessee-company, but also the recommendations made by the assessee-company to its constituent. Substantially for the aforesaid reasons, t....
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....t the autovolters were not accessories as provided in either entry 76 of the Act or entry 69 of the Act. At this stage, we may usefully set out the relevant entries as they stood at the relevant time, that is to say, on 4th June, 1975, the date on which the alleged items were sold by the assessee-company to its constituents. Entry 76 of Schedule II, Part A, to the Gujarat Sales Tax Act, as it stood on 4th June, 1975: "76. (1) Refrigerators and mechanical water-coolers and component parts and accessories thereof: (a) of capacity up to 165 litres Fifteen paise Fifteen paise in the rupee. in the rupee. (b) of capacity over 165 litres Twenty paise Twenty paise in the rupee. in the rupee. (2) Deep freezers Twenty paise Twenty paise i....
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.... an air-conditioner, but in fact, if the same was used as an accessory for an air-conditioner or refrigerator, then also a registered dealer can be taxed having regard to the aforesaid entries 76 and 69. We have carefully considered the submissions made by both the learned Advocates, and we must say that in regard to the sales of accessories which can be used for a refrigerator or an air-conditioner at the time of all the aforesaid three situations, it will be for the department to ascertain as to whether the accessories were sold and used for a refrigerator or an air-conditioner. If the department comes to the conclusion on the evidence led by a dealer or on account of collection of any evidence by the department that the accessories wh....