1981 (9) TMI 272

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....SETHURAMAN, J.-These are appeals for the assessment years 1969-70 to 1974-75 against the order of the Board of Revenue dated 18th January, 1977. The assessee is a manufacturer of leather goods. During the relevant years, the assessee manufactured the materials which are used for the hoods of jeeps. The claim of the assessee was that these were automobile spare parts so as to come within the sco....

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....r cent allowed under the notification was not applicable to it. The assessments were, therefore, directed to be remade on the basis that the tax was 15 per cent under entry 3 to the First Schedule. In the present appeals, the learned counsel for the appellant contended that the notification applied to the present case and that in any event the lower rate of taxation as general goods should have....

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....rother v. Government of Pondicherry [1977] 40 STC 169. In that case, the goods under consideration were leather cases for transistors and leakproof battery cells. It was pointed out after reference to the dictionary meaning of the word "spare part" that the essential thing is that it must be part of a machine or the apparatus, as the case may be. It was also pointed out that in the case of leakpro....

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....ce, in a motor car a man may have a spare wheel or he may purchase another wheel when one goes out of order. Similarly, he may purchase a battery when one goes out of service. These are all items without which the vehicles cannot be used. They would be spare parts. It cannot be said that the leather hood is so indispensable to the jeep so as to justify the view that the jeep cannot be used without....