STATE OF GUJARAT Vs. GOLDEN METAL INDUSTRIES

JUDGEMENT

(1.) THE Tribunal has posed the following question : " Whether, on the facts and in the circumstances of the case, 'motor tube value checknut' is covered by entry 42b of Schedule C or residuary entry 22 of Schedule E to the Bombay Sales Tax Act, 1959. "

(2.) THE assessee is a manufacturer of values, value caps and grease nipples and spare parts of stoves and petromax. THE said articles are manufactured from metal and are also used for replacement of the original unserviceable rubber values of the motor tubes by the assessee. THE assessee made an application under section 52 for determining the rate of tax payable on the sales of "motor tube value with checknut" which he sold. As the said component part value has been held to be covered by the residuary entry 22 of Schedule E and not by the specific entry 42b of Schedule C to the Act, the Tribunal has sought this reference.

(3.) A bare perusal of this entry 42b would show that it is not confined only to component parts of the specified motor vehicles, but other articles are covered. Those other articles are specified first by an inclusive clause of rubber and other tyres and tubes and batteries. The specification of those other articles is that they must be adapted for use as parts and accessories of such motor vehicles and the only limitation is that they must not be such articles as are ordinarily also used otherwise than as such parts and accessories. On the admitted facts, metal value in question is only used as a part and accessory for the motor tube of such motor vehicles. Therefore, the exclusion clause in this specification of articles is admittedly not attracted. The inclusion of tyres, tubes and batteries would illustrate the wide ambit of the specified other articles, adapted for use as parts and accessories, in addition to the original component parts, of motor vehicles which are covered in this entry 42b. The tyres and tube would be only a part of the motor wheel of the motor vehicle and still such a part of part is included. The specification which the other articles are required to answer is their adaptation for use as parts and accessories of motor vehicles. The expression "adapted" is defined in Black Law Dictionary as "capable of use or what is made suitable or made to conform to or made fit by alternation". Therefore, the legislature covers within the scope of entry 42b not only component parts but also other articles which are capable for use as parts and accessories of such motor vehicles, provided they are ordinarily not also used otherwise than as such parts and accessories. The expression "component parts" would mean as per Webster's Dictionary what would serve as one of the parts of the whole vehicle or its constituent part. That would have reference to what goes in the composition of the original whole as its essential part. That description can be answered in the present case by the original rubber value which went into the composition of the original whole as its constituent part. The legislature has however widened the scope of entry 42b by including not only the component part but even other articles which are capable of being used as parts and accessories of such motor vehicles. Therefore, even the spare parts which could by way of replacement be fitted into the whole satisfy this specific description of "other articles". The adaptation of the other articles for use may require some fitment or adjustment process of welding and vulcanising or any other process and that adaptation would have to be done after the spare part is purchased by the purchaser for fitting that part into the motor vehicle. Merely because a purchaser has to fit that article into the motor vehicle by proper process of adjustment or fitment would not mean that that article was not one capable for use as a spare part or was not adapted for use as a spare part.