V. Ramaswami, J.
1. In all these four cases the question for consideration is whether the sale of imported tractor parts are liable to be taxed under entry 55 of the First Schedule to the Tamil Nadu General Sales Tax Act on single point at the piont of first sale in the State after import or whether the sales are liable for multi-point under the general provision contained in Section 3 of the Act.
2. The respondents in each of these cases imported these articles under import licences, which authorised them to import agricultural tractor parts. The customs authorities also levied customs duty as for import of agricultural tractor parts. But in most of the transactions the respondent-assessees have sold these articles as 'spare parts for diesel engines'. In some of the bills of some of the assessees they have charged 6 1/2 per cent sales tax and in others they have charged only 2 1/2 per cent.
3. Before the assessing officers the assessees contended that they imported only agricultural tractor parts and the sale of agricultural tractor parts would not come under entry 55 of the First Schedule to the Act. It was their contention that only tractor parts used for industrial tractors that would come under that entry and not the parts used for tractors used in agriculture. Both the assessing officer and the appellate authority rejected this contention and held that entry 55 of the First Schedule is general in terms and applies to all tractors, whether they are used for agricultural purposes or industrial purposes.
4. But the Tribunal took a different view on the ground that in the majority of cases they were sold as spare parts for diesel engines and that a manufacturer of similar product has shown a literature which described these as could be used as spare parts for diesel engines. On this ground the Tribunal held that the goods in question will not fall under entry 55 of the First Schedule.
5. There is no evidence to show that the goods in question sold by the assessees here could be used only as spare parts for diesel engines and not as spare parts for tractors. On the other hand, the evidence showed that the import licence given to the assessees was only for import of spare parts for agricultural tractors and that they paid customs duty as for spare parts for agricultural tractors. In some of the bills also we find that these parts were sold as tractor parts for Fergusson Tractors. Even in the objections filed by the assessees they have stated that these goods are used as spare parts for tractors. In view of this evidence, it could not be concluded that the goods in question could be used only as spare parts for diesel engines and not as spare parts for tractors. If the goods could be used as spare parts both for tractors and diesel engines, the question for consideration is whether the tax leviable comes under entry 55 of the First Schedule or the general provision contained in Section 3. There could be no doubt that entries in the First Schedule being specific goods in respect of which a single point levy is prescribed, though they might be goods which come under the description of goods in Section 3 they could be taxed only to single point and not to multi-point under the general provision of Section 3 of the Act. Entry 55 of the First Schedule mentions all tractors and spare parts for those tractors as being liable for single point at the point of first sale in the State. The goods in question being parts of tractors, they will squarely come under entry 55 of the First Schedule and would be liable to tax under that entry.
6. The revision petitions are accordingly allowed, the orders of the Tribunal are set aside and the assessment orders are confirmed. The petitioner will be entitled to costs. Counsel's fee Rs. 150 in each case.