1997 (3) TMI 572

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....l Circle-II, Jaipur. On the establishment of this Tribunal, they stood transferred to it under section 15, Rajasthan Taxation Tribunal Act, 1995. 2.. The facts of the cases may be summarised thus: During the assessment years 1988-89 and 1989-90, the assessee manufactured pins, nuts, bolts, levers, black-plates and sold them charging sales tax at 10 per cent. Returns were accordingly filed and assessment orders were passed. On September 17, 1991, the Commercial Taxes Inspector inspected the business premises of the petitioner and reported that the said items manufactured and sold by the dealer attracted tax at the rate of 12 per cent as per item No. 78 of the Notification No. F. 4(5)/ FD/Gr. IV/88-13 dated March 8, 1988, issued under sect....

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.... reasons in the impugned order and there is no good ground to interfere with it. He further contended that the said articles manufactured and sold by the assessee were/are not of the spare parts or accessories of the motor vehicles, they are parts of the component parts of machineries and do not fall under item No. 78 of the said notification dated March 8, 1988.   5.. Both the learned counsel for the parties placed reliance upon the reported judgments referred to in the impugned order of the Rajasthan Sales Tax Tribunal, Ajmer. 6.. It is not in dispute that the assessee-respondent manufactured and sold pins, levers, nuts, bolts, black-plates. Item No. 78 of the Notification No. F.4(5)/ FD/Gr. IV/88-13 dated March 8, 1988 runs as....

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....es of very common nature and are used in machinery and equipments of various kinds. Spare part is a part which is readily available to be used in case of emergency, without doing anything further. The abovenoted items are themselves parts which go into making of other parts. In Sujan Singh v. Appellate Assistant Commissioner [1969] 24 STC 504 (Delhi) it has been observed as follows: " 'Spare part' means 'an extra part of a vehicle or machine kept for use in emergency or replacement'. The expression 'spare parts' cannot be equated with 'parts' without regard to the colour that is lent by the word 'spare'." 8.. In Commissioner of Sales Tax v. Amar Radio Cabinet Works [1968] 22 STC 63 (Bom), it has been observed as follows: "The expressi....