- (1.) We have read the principal judgment under appeal (which is reported in Rajasthan SEB v. State of Rajasthan). We are of the view that the High court was entirely right in the view that it took.
(2.) The High court held that trucks, trolleys, trailers and the like, but not passenger vehicles, as also their accessories and spare parts, tyres and tubes could be purchased by the respondent Board at the concessional rate of tax prescribed under Section 8 (1 of the central Sales Tax Act, 1956, and that, to make things clear, the respondent Board was entitled to have its registration certificate altered to include "tools and plants, including vehicles and other transportable goods, including their spare parts, tubes and tyres". The respondent Board is engaged in the business of generation and distribution of electricity. What is used in the distribution of electricity or intended for such use falls within the scope of Section 8 (3 (b) read with Rule 13 of the central Sales Tax (Registration and Turnover) Rules, 1957.
(3.) Insofar as soaps, paints and varnishes are concerned, the High court rightly upheld the finding of the Board of Revenue that they were permissible only insofar as they were intended to be used for the purpose of cleaning boilers and machinery and other equipment and for the purpose of painting machinery and electrical goods. Raincoats could be purchased at the concessional rate of tax so far as they were necessary for the use of linesmen working on transmission lines during the rainy season and winter; similarly, battery cells to the extent they were necessary for use by linesmen for working on transmission lines during the night.;