TaxTMI 
TaxTMI 
2015 (11) TMI 1390
X X X X Extracts X X X X
X X X X Extracts X X X X
.... on the business of sale of Battery and its parts, and the issues arise for the assessment years 1996-97 and 1997-98. 3. The claim of the Assessing Officer was that though the respondent-assessee was liable to pay sales-tax on the sale of Battery-parts on a higher rate but the claim of the assessee was that rate of tax is to be levied treating it to be on the rate applicable on motor-parts. The matter was carried in appeal before the Dy. Commissioner(Appeals), who allowed the appeals of the respondent and accepted the contention of the assessee that Battery and its parts will fall in the same rate of taxation as that of motor-parts. The Revenue carried the matter in appeal before the Tax Board by filing five appeals, who also upheld the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e fitted in motorcars. She further contended that the finding of the two appellate authorities is perverse and needs consideration. She further contended that no acceptable evidence was led on record by the assessee to come to the conclusion which has been reached by the Tax Board. 6. None appeared on behalf of the respondent despite service. 7. I have considered the arguments advanced by the counsel for the Revenue, and have perused the impugned order. In my view, the order of the Tax Board is just and proper and is not required to be interfered with. 8. The Tax Board, after analysing the material on record has come to a definite finding of fact that even if some parts of Battery or Battery-parts can be said to be sold for other p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e case, therefore, has to be proceeded on the basis that diesel engines of which the valves manufactured by the assessee are component parts are used in the manufacture of trucks, i.e., motor vehicles. Apparently we see no reason to hold that a component part of a motor vehicle is not a component part of the motor vehicle. However, on the basis of certain authorities, it was strenuously argued by Shri Patil that it would be so. It is, therefore, desirable to deal with those authorities. In the Karnataka High Court decision in the case of Supreme Motors v. State of Karnataka [1983] 54 STC 308, the accessory to a part was held to be not an accessory. The relevant entry was "articles used generally as parts and accessories of motor vehicles." ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....icable, and taking into consideration the same, one can safely come to the conclusion that Battery and its plates/parts are primarily used to be installed/fitted in a motor-vehicle, and the same rate would be applicable as that applicable in the case of motor-parts. 10. In the case of Jupiter Battery Works v. Commissioner, Sales Tax, Uttar Pradesh [1973] 31 STC 80, the issue came up before the Allahabad High Court as to whether Battery would fall within the definition of "electrical goods" and would be taxable @ 7% or a rate would be applicable of component parts including Battery @ 6 pies per rupee and after analysing the Notification it was held that rate of 6 pies per rupee will be applicable to the turnover of motor vehicles and thei....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nclusive clause would not afford any evidence for showing that a battery was not a component part of the motor vehicle. In fact, it satisfies the test of even a component part, as an integral part of the whole..." 12. This court in the case of Assistant Commissioner, Special Circle I, Jaipur v. Bits & Bites [2011] 44 VST 416 (Raj), while considering the case of Constant Voltage Transformers (CVT) and Uninterruptible Power Sources (UPS), whether these accessories of computers will fall with the rate taxable @ 4% as accessories of computers or whether they would be taxable @ 10% in general residuary entry, came up before this court for consideration, and this court held as under :- "19. The contentions of the learned counsel for t....