2004 (1) TMI 662

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....mping sets so as to entitle the petitioner--a dealer to claim exemption from payment of sales tax as contemplated in entry 89 of the Schedule I of Commercial Tax Act. In other words, the question that arises for consideration is, whether PVC pipes used in pumping sets can be held as accessories of the pump and if so, whether they are exempt from payment of commercial tax? 3.. The commercial tax authorities have taken a view in the impugned orders against the petitioner and have held that the PVC pipes are not accessories of the pumping sets and hence, no exemption can be extended to such item. It is this view, which is assailed by the petitioner in these petitions. 4.. Heard Shri YI Mehta, learned Senior Counsel with Shri HY Mehta, learne....

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....ew, this Court in the case of Gaurav Agro (2001) 34 VKN 415 held that PVC pipe used in pumping set also cannot be held to be a Reported at page 423 supra. spare part but an essential part of the set. The decision rendered in Gaurav Agro (2001) 34 VKN 415 was later upheld in appeal by the division Bench. 8.. In my opinion, thus, the issue involved in this writ is covered by the decision rendered in the case of Gaurav Agro (2001) 34 VKN 415 and since, the same was later upheld in appeal by the division Bench, it is binding on this Court. In other words, this Court cannot take any other view than the one already taken by the single Bench in the case of Gaurav Agro (2001) 34 VKN 415, which was later upheld in appeal. 9.. Learned counsel for t....