TaxTMI 
TaxTMI 
2008 (11) TMI 634
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....r, M/s. Goodyear India Ltd. is an incorporated company under the Companies Act, 1956 having its registered office at Mathura Road, Ballargarh, District Faridabad, Haryana. The petitioner-company is registered under the West Bengal Value Added Tax Act, 2003 as a wellknown dealer of "tyres and tubes for motor vehicles including tractors". After the introduction of the West Bengal VAT Act, 2003 with effect from April 1, 2005, the petitioner wrote a letter to the Commissioner of Sales Tax to inform him the rate of tax applicable to the sales of "tyres and tubes of tractors". In response, it was informed to the petitioner under Memo No. 510-CT/PR dated July 5, 2005 that the "tyres and tubes of tractors" are covered....
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....at which together with another or others makes up a whole ... A portion, share, or purport. One of two duplicate originals of a conveyance or covenant, the other being called 'counterpart'. Also, in composition, partial or incomplete; as part payment, part performance." In view of the above definition, it is argued that a tractor cannot be complete without tyres and tubes which, when fitted to the wheel, give it mobility. The learned Advocate, as alternative argument, referred to the entry at serial No. 1, No. 54C, No. 74B of Part I of Schedule C and has prayed for determination and declaration of the true ambit, scope, effect and purport of such entries, if necessary. Decisions of the honourable High Court of Delhi in the c....
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....; are parts of tractors or not. In the case of Televista Electronics (P) Ltd. [1992] 87 STC 410 two questions were referred to the honourable High Court of Delhi. These are: 1.. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that television sets were covered by entry No. 4 of the First Schedule appended to the Bengal Finance (Sales Tax) Act, 1941, as extended to Delhi? 2.. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that T.V. cabinets, decorative panel, turn knobs, printed circuit boards and boards were component parts and accessories of "wireless reception instruments and apparatus" within the meaning of these terms in entry No. 4....
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....ant for replacement without any overhauling of the main instrument. Following the above decisions, learned Advocate of the petitioner has argued that "tubes and tyres of tractors" are essential parts for functioning of tractors. The learned Advocate has also cited the decision of the honourable High Court of Gujarat in the case of State of Gujarat v. B.G. Batwara & Co. [1968] 22 STC 202. In this case the petitioner was a dealer in old tyres and axles used in bullock carts. The petitioner purchased old and worn out tyres of the buses and sold those goods as tyres of bullock carts. The honourable court held that old tyres sold by the dealer were for bullock carts since the stocking was done by the dealer as tyres for bullock cart....
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....hat while "spare parts" is a specific term, "parts" is a generic term. By the words "parts thereof" it includes all such portions of tractors including tyres and tubes thereof. In Ambala Coach Builders v. State of Haryana [1977] 39 STC 44 (P&H), the point of adjudication was whether bus body mounted on motor chassis was an accessory or not. While disposing the case, the honourable High Court of Punjab and Haryana at Chandigarh observed that: (page 45) "It is difficult to treat the bus bodies mounted on motor chassis as accessories. They are integral parts of motor vehicles ..." (Underline Here italicised. supplied). On the same issue, the honourable Allahabad High Court in the case of Commissioner of....