2016 (12) TMI 311

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....ticular and during the course of its business, it purchased tyre, tubes and flaps from the manufacturers of tyre, tubes and flaps at a price mutually settled and there was a restriction that the assessee could not sell such tyre, tubes and flaps in the market and were only to be fitted in the motor vehicles. An application u/s.40 of the RST Act, 1994, was moved to the Additional Commissioner, Commercial Taxes, contending therein that these are parts and accessories and, therefore, rate of 1% should be applied in accordance with Entry No.8 of the Notification dt 24.3.2005 bearing no.F.12(20)FD/Tax/2005-210, as against 4% prescribed in Entry No.19. However, the Additional Commissioner in its order dt 28.11.2005 held that when there is a speci....

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.... finding that once tyre, tube and flaps have been specifically prescribed in Entry Nos.19, it should prevail and there is no ambiguity in the Notification, and thus supported the orders of the Lower Authorities. 6. I have considered the arguments advanced by learned counsel for the parties, and in my view the order of Tax Board is just and proper and is not required to be interfered with. It would be appropriate to quote Section 3 of the Rajasthan Tax on Entry of Goods Into Local Areas Act, 1999, and the Notification referred to hereinabove :- Section 3. (1) There shall be levied and collected a tax on entry of the scheduled goods into a local area for consumption, use or sale therein at such rate not exceeding twelve p....

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.... as has been shown against them in Column 3 of the said List, with immediate effect:- S.No. Description of Goods Rate of tax(%) 8 All types of motor vehicles (other than tractors) including two and three wheelers including their parts and accessories. 1% 19 Tyres and tubes and flaps of two wheeler, three wheeler and four wheeler motor vehicles or motor vehicles with more than four wheels, of jeep trailors. 4% exercise of the powers conferred by section 9 of the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 (Rajasthan Act No.13 of 1999), and in supersession of this Department Notification No. F-4(67) FD/Tax/2004-32.)S.No. 1791) dated July 12, 2004 the State Government hereby exempts from tax p....