TaxTMI 
TaxTMI 
1984 (12) TMI 284
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....ent, however, also sells to agriculturists parts of oil engines. It seems that the clients of the respondent who have purchased pumping sets from the respondent also purchased from the respondent replacements for the parts of the sets which get worn out. Such parts include parts of oil engines. 2.. In respect of the parts of oil engines which were sold by the respondent to the agriculturists under several bills, the respondent made an application dated 7th December, 1974, before the Commissioner of Sales Tax under section 52 for determining whether the items referred to in the bills which were the subjectmatter of the application, fell within entry 12 of Schedule C to the Bombay Sales Tax Act, 1959. In other words, the issue was whether ....
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....-------------------------------------------------------------------------------------- 16. Thrust washer-VC-6 61471 dt. 18.11.74 L9932/17.11.74 17. Rain bearing-VC-13 " J9897/28.11.74 18. Fuel injection nozzle VS-29 51488/18.11.74 -- 19. Fuel pump tappel plunger " J9901/29.11.74 20. Compression ring-VC-28-29 " J9926/30.11.74 -------------------------------------------------------------------------------------- All these are parts of an oil engine. 4.. By his order dated 11th April, 1975, the Commissioner of Sales Tax held that the goods were covered by the residuary entry 22 of Schedule E to the Bombay Sales Tax Act, 1959, and not under entry 12 of Schedule C to the said Act. 5.. Being aggrieved by the order of th....
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....(other than implements specified 10.5.73 in entry I in Schedule A) and parts of such machinery and implements. 12. Agricultural machinery and impleThree Three 11.5.73 to ments (other than tractors, oil engines 30.6.81 and electric motors and implements specified in entry 1 in Schedule A) and components, parts and accessories thereof. -------------------------------------------------------------------------------------- Under entry 12 as it existed prior to 11th May, 1973, agricultural machinery and implements as well as parts of such machinery and implements were covered by the entry (unless such implements fell within entry I of Schedule A). By the amended entry, which was in force at the relevant time, the scope of exclusion was ....
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..... 8.. In the present case, we have to consider a slightly different aspect of the same entry, viz., whether parts of oil engines are covered under entry 12 of Schedule C, although oil engines are not so covered. 9.. It was submitted by Mr. Patel, learned counsel for the respondent, that although oil engines are excluded from entry 12 of Schedule C, parts of oil engines are also parts of agricultural machinery. He submitted that oil engines are used as component parts of pumping sets. They are components of agricultural machinery. It is only because of their express exclusion that oil engines are not covered by entry 12. This is not the case with parts of oil engines since parts of oil engines are not expressly excluded. Hence parts of....
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....ow the item in question is normally regarded. He submitted that since the item was used for repairing pumping sets, it must be considered as a part of agricultural machinery. In the present case, however, the entry in question does not cover all types of agricultural machinery. It excludes oil engines. Therefore, parts of oil engines cannot be considered as falling within the item in question. It is true that pumping sets are sold as one unit and they are considered as agricultural machinery. It is also true that an oil engine is a component of such a pumping set. But when one of the components is expressly excluded from the entry, parts of such a component cannot be included in that entry. There is nothing in the language of entry 12 of Sc....
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....used in that entry. In our view, the language of entry 12 of Schedule C as it existed at the relevant time is quite clear. It only includes components, parts and accessories of agricultural machinery other than (inter alia) oil engines. 13.. Mr. Patel relied upon a decision of the Madras High Court in the case of William jacks and Co. Ltd. v. State of Madras reported in [1955] 6 STC 301 where the Madras High Court has observed that the article sold has to be taken as a unit in determining if it comes within the description of an entry. It cannot be split up into its component parts and distributed among different entries unless any such component part is sold as an independent item. The ratio of that case has no application in the presen....