2014 (2) TMI 1139

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....ppellant. Ms. Mini Ravindran, Deputy Government Advocate, for the respondents. ORDER By filing this intra court appeal, the appellant has assailed the order dated January 29, 2004 (Annapurna Industries Unit- II v. Deputy Commissioner, Commercial Taxes [2006] 143 STC 426 (MP)) passed by the learned single judge of this court in Writ Petition No. 166 of 2003. 2. The question which was ra....

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...., dismissed the writ petition. 5. We have considered the submissions made by the learned counsel for the parties. 6. In the case of Gaurav Agro Plast Pvt. Ltd. v. Assistant Commissioner of Sales Tax [2006] 143 STC 422 at 423 (MP); [2001] 34 VKN 415, it was held that PVC pipe used in the pumping set cannot be held to be a spare part, but an essential part of the set. This view has been upheld....