1983 (1) TMI 227

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....ises in these two T.R.Cs. The petitioners are the manufacturers of certain components of electrical fans. The petitioner in T.R.C. No. 41 manufactures shafts and lower sockets among other things, while the petitioner in T.R.C. No. 42 manufactures mesh guards and clamps. The petitioners' case was that the goods manufactured by them should be charged as general goods and not as parts of electrical f....

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....rring in entry 38(iii) refer to and are confined to the parts and accessories of fluorescent tubes only. The learned counsel emphasises the language of entry 38(iii) to contend that the parts and accessories of electrical fans, lighting bulbs and torches were not intended to be included in the said entry. We are unable to agree. Entry 38(iii) refers to (a) electrical fans, (b) lighting bulbs, (....

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....ical fans, lighting bulbs and torches", occurring in the said entry. The second contention of Mr. Suryanarayana Murthy is that the components manufactured by the petitioners are not really parts of electrical fans since they are not fitted as such. His contention is that the mesh guards are supplied to the manufacturers of electrical fans without polishing or painting them and that the manufact....

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....ding four per cent. Section 5-B empowers the Government to notify that goods specified in a scheme published by it, which are sold to another for use by the latter, as component parts of any other goods specified in the said scheme, shall be taxed at a rate not exceeding four per cent. But for claiming this concessional rate, the dealer selling the goods has to furnish to the assessing authority, ....