TaxTMI 
TaxTMI 
2011 (1) TMI 1297
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....stances of the case, the Appellate Tribunal is right in holding that 'grease gun' supplied by the petitioner will not fall under entry 79(i) of Part B of the First Schedule to the TNGST Act, but falls under the residuary entry?" The facts are that the revision petitioner is engaged in the manufacture of spares and accessories and tools for tractors, in particular as per the specifications given by the major tractor manufacturers, namely, M/s. Tractors and Farm Equipments Ltd., hereinafter referred to as TAFE, of the various spares and tools supplied by the petitioner, "grease gun" is one such item which, according to the petitioner, is one of the important tractor accessory/tool. It is also the case of the petitioner that "grease g....
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.... stating that the dealer themselves charged tax at eight per cent on the sale of "grease gun" unto July 16, 1996 and as according to him the "grease guns" sold by them were not exclusive spare parts for tractors and can be used for other tractors also, it will fall under the residuary clause and consequential rate of tax to be applied was eight per cent and 11 per cent, respectively. The Appellate Assistant Commissioner, however, noted that the "grease guns" were sold by the petitioner only to M/s. TAFE, which were manufactured based on the specifications and drawings given by them, and not to any other dealer. The Appellate Assistant Commissioner has also noted that the "grease gun" cannot be used by any other tractor dealers and, therefor....
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....his context when we refer to the Oxford Dictionary of English the meaning of the word "tools" is given as "a device or implement, a special one held in the hand, a thing used to carry out a particular function". The word "implement" has been defined to mean "a tool, utensil or other piece of equipment especially used for a particular purpose". Therefore, going by the ordinary meaning of the word "tool" we find that "an implement which is used to carry out a particular function" and when we apply the said meaning, there can be no difficulty in stating that the said "grease gun" supplied by the petitioner to M/s. TAFE, for their exclusive use for being kept in the tool box attached with the tractor supplied by them is a tool. The nature of us....