TaxTMI 
TaxTMI 
2009 (8) TMI 1111
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....the Second Schedule to the Act. The petitioner is engaged in business of manufacture and sale of various items. It manufactures and sells "fan covers" and "terminal boxes" (for short, "items in question") to M/s. Kirloskar Brothers Ltd., who uses these items for manufacture of various types of monoblock pump sets which are used for irrigation purpose. The question involved in the present writ petition is whether the items in question manufactured and supplied by the petitioner to M/s. Kirloskar Brothers Ltd., are covered by entry 7, Part IV of the Second Schedule to the Act or entry 89 of the First Schedule to the Act and are taxable accordingly. The case of the petitioner is that these items are covered by entry 89 of the First Schedule....
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....mitted that no error has been committed by the Commissioner while passing the impugned order and Commissioner has rightly held that the items in question are accessories of the electric motor which has an independent existence as goods, therefore, the order of the Commissioner is proper. We have heard the learned counsel for the parties in detail and perused the record. Entry 89 of the First Schedule and entry 7 of Part IV of the Second Schedule existing during relevant time reads as under: "Entry 89 of Schedule I 89. Pumping sets below 10 horse power and accessories thereof. Entry 7, Part IV, Schedule II 7. All machineries or machines worked by electricity, diesel or petrol and parts and accessories thereof excluding those specified i....
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....entered into contract with M/s. Kirloskar Brothers under which the petitioner, as per the design and specification of Kirloskar Broth ers, manufactures fan covers and terminal boxes and the entire sale of these items manufactured by the petitioner is to Kirloskar Brothers only and these "terminal boxes" and "fan covers" sold by the petitioner are used only in the pump sets manufactured by Kirloskar Brothers. The report shows that in general these "fan covers" and "terminal boxes" may be used in all kind of electric motors, and also in other equipments. Specific case of the petitioner is that it manufactures items in question as per design, spec ification and requirement of M/s. Kirloskar Brothers and items in question are meant for use in m....