COMMISSIONER OF SALES TAX Vs. GOVARDHANDAS MANMOHANDAS

JUDGEMENT

(1.) RESPONDENT M/s. Govardhandas Manmohandas is a registered dealer under the Bombay Sales Tax Act, 1959. The business of the respondent consists of purchasing and selling pumping sets to agriculturists. The pumping sets have two components, viz., a pump and an oil engine. There is no dispute that the pumping sets sold by the respondent are agricultural machinery. The respondent, however, also sells to agriculturists parts of oil engines. It seems that the clients of the respondent who have purchased pumping sets from the respondent also purchased from the respondent replacements for the parts of the sets which get worn out. Such parts include parts of oil engines.

(2.) IN respect of the parts of oil engines which were sold by the respondent to the agriculturists under several bills, the respondent made an application dated 7th December, 1974, before the Commissioner of Sales Tax under section 52 for determining whether the items referred to in the bills which were the subject -matter of the application, fell within entry 12 of Schedule C to the Bombay Sales Tax Act, 1959. In other words, the issue was whether parts of oil engines which were sold by the respondent to agriculturists for replacement in their pumping sets could be considered as parts of agricultural machinery.

(3.) BY his order dated 11th April, 1975, the Commissioner of Sales Tax held that the goods were covered by the residuary entry 22 of Schedule E to the Bombay Sales Tax Act, 1959, and not under entry 12 of Schedule C to the said Act.