1993 (10) TMI 333

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....nd compressor. While issuing the bills, separate price of the tractor and compressor was shown in the bill and the tax was paid on the compressor at the rate of 8 per cent. The assessing authority while making assessment for the year 1981-82 assessed the tax on the basis of the bills issued. Thereafter, proceedings under section 12 of the Rajasthan Sales Tax Act, 1954, were initiated. The assessin....

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....uring process was involved and, therefore, in respect of purchases of either of these two items, the provisions of section 5(c) would be applicable and on sale full rate of tax in accordance with the provisions of section 5 will be payable treating them as one commodity. The Sales Tax Tribunal came to the conclusion that the tractor was fitted with compressor and there was no manufacturing process....

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....n the parts and the parts lose their identity and in common and commercial parlance, which comes into existence is the cycle. In the present case, the work of attachment of compressor is of temporary nature and for a particular job. The compressor is being used only for the purposes of boring in the well and the nuts and bolts, by which attachment is being done, keep the compressor attached with t....