COMMERCIAL TAXES OFFICER SHRI GANGANAGAR Vs. LILA BROTHERS

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THIS Court by its order dated September 20, 1977, passed in D. B. Civil Sales Tax Reference No. 236/1976 Commercial Taxes Officer, Sriganganagar v. M/s Lila Brothers and another, directed the Board of Revenue for Rajasthan, Ajmer ('the Board' herein) to refer the following two questions for the opinion of this Court :- "1. Whether under the facts and circumstances of the case, the Board of Revenue was justified in holding that the Discs, harrows, cultivators, disc harrows and off set harrows are agricultural implements and are covered under Entry 8 (b) of the Schedule of the Rajasthan Sales Tax Act, 1954, and exempt from tax ?" 2. Whether under the facts and circumstances of the case, the Board of Revenue was justified in holding that the nut-bolts, hose pipes, hose clips, lift chains, and tiller shovels, are tractor parts and not motor parts and liable to be taxed at the rate of 2% only ?".

(3.) ENTRY No. 19 of Table 17 is a general entry as, if the goods mentioned in the entries above 19 do not fall in any one of the entries then sales tax chargeable will be 1% under ENTRY No. 19 of Table 17. The spare parts of the tractor have been specifically mentioned in ENTRY No. 17 of Table 17. In this connection various arguments have been raised by Mr. K. C. Bhandari, learned counsel for the C. T. O. that the expression spare parts thereof envisaged by ENTRY No. 17 of Table 17 are those spare parts which are supplied by the dealer to the purchaser of the tractor at the time of purchase of the tractor without charging any additional price for the same and this expression does not include the spare parts of the tractor which the purchaser of the tractor may purchase in addition to the tractor and includes the spare parts that are supplied with the tractor by paying the price of the tractor only and not the spare parts that are sold by charging additional price thereof. The interpretation put by the learned counsel for the C. T. O. is not correct, for, ENTRY No. 17 of Table 17 regarding spare parts thereof also refers to the parts of the tractor which are purchased by the purchaser from the dealer by paying additional price either at the time of purchase of the tractor or thereafter. It is not restricted or limited to the spare parts that are supplied with the sale of the tractor and for which no separate price is charged.