1985 (1) TMI 303

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....estions in this writ petition, namely, (1) whether a fuel injection pump is a component of a diesel engine and (2) the applicability of the second proviso to section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi, to the value of the goods which were transferred by it to its factory at Ghaziabad. Learned counsel for the parties agree that th....

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....rties that the value of the goods transferred by the petitioner to its factory at Ghaziabad amounted to Rs. 94,236.11. I may further note that the view of the Financial Commissioner in Fitwell Engineers was upheld by a Division Bench of this Court. Thereafter, in a batch of petitions decided by the Supreme Court in Polestar Electronics (Pvt.) Ltd. v. Additional Commissioner, Sales Tax [1978] 41 ST....