2001 (7) TMI 1274

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....are parts and accessories thereof: 3 per cent." 3.. In the opinion of assessing authority and affirmed by revisionary authority, PVC pipe fittings are not spare parts of a pumping set and hence, no benefit of lesser rate of tax applicable to entry 12 of Part IV of Schedule II can be extended to this item. The revisionary authority while negativing the case of the petitioner held that petitioner has failed to prove the actual use of PVC pipe in the pumping set as one of its part except to urge that it is used for flowing water from the pumping set. It was also held that these PVC pipes are used essentially to connect with the pumping set so that water can flow. It is against these findings, the petitioner has felt aggrieved and filed t....

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....oncur with the finding and the view taken by the revisionary authority, it is not necessary to discuss it. 8.. Petition accordingly fails and is dismissed. No costs. Security amount, if deposited by the petitioner, be refunded as per rules. [Against this decision the petitioner filed an appeal before the division Bench] P.M. Choudhary, for the petitioner. ORDER This order shall also govern disposal of L.P.A. No. 221 of 2001 as both have been preferred against the common order passed by learned single Judge in M.P. No. 1175 of 1994 preferred at the instance of the present appellant. 2.. The question that was raised before the learned single Judge in substance was, whether PVC pipe fittings can be treated as a spare parts or accessories....