RAJA MOTORS Vs. ADDITIONAL DEPUTY COMMISSIONER OF ENTRY TAXES-CUM-COMMERCIAL TAXES ASSESSMENTS-III BANGALORE CITY DIVISION I

JUDGEMENT

(1.) THE only question involved in the present writ petitions is as whether the parts and accessories of tractors are exigible to tax under the provisions of the Karnataka Entry Tax Act, 1979.

(2.) THE petitioner herein is engaged in the business of automobile parts accessories including those of tractors. It is registered under the provisions of the Karnataka Sales Tax Act, 1957, as also the Karnataka Entry Tax Act, 1979. The petitioner is aggrieved by the proposition notices dated January 2, 1995 being annexures B and C issued by the first respondent in respect of assessments made under the Entry Tax Act for the periods 1992-93 and 1993-94 to the extent the said respondent has proposed to levy tax on the parts and accessories of tractors.

(3.) THE answer to question as to whether parts and accessories of tractor are liable to tax under the Entry Tax Act rests primarily on the interpretation of entry Sl. No. 52 of the First Schedule to the said Act which reads thus : " Sl. No. 52 - Machinery (all kinds) and parts and accessories thereof but excluding agricultural machinery. "