capable of delivery either as wholly assembled or as a component part and is produced for introduction to trade or commerce, but does
494A]
(2 ) The argument of the respondents that if any
component parts of machinery were specifically dealt with in
any other item, they would ... otherwise
specified" cannot be read as qualifying "component parts".
They qualify "machinery". Otherwise the conjunction "and"
would
explosive includes the process of (1) dividing the explosive into its component parts or otherwise breaking up or unmaking the explosive, or making
conceived of.
13. The meaning of the expression `component' in common
parlance is that `component part of an article is an integral part ... to replace a damaged or
worn-out component but it was, nevertheless, a
component part. "Component" was the genus
proposed to be, engaged in- (i) the manufacture of parts, components, sub-assemblies, toolings or intermediates; or (ii) rendering of services, or supplying
wrongfully cancelled; and that at the time
of the cancellation the component parts of the balance 2,528
bins were ready ... amount representing the value
of steel used up in making the component parts for bins
which had not been assembled into completed bins. This
assessee, however contended that wrapping paper was
raw material or component part of the wrapped paper, and
relied ... that
process must be deemed to be raw material or component part
of the end product and must be deemed to have been used
Commissioner
of Sales Tax, U.P. 39 STC 372 applied.
Various component parts do not constitute a rolling
shutter until they are fixed ... erected on the premises. It
is only when the component parts are fixed on the premises
and fitted into one another that they constitute
unit to manufacture those components/parts. The Hyderabad
unit manufactured them and sent some of those parts/
components to Tiruchi for being incorporated ... followed by BHELs and
accepted by the Andhra Pradesh Governments the parts
components manufactured by the Hyderabad unit for
incorporation in the boiler systems
travelling crane
is a highly skilled and specialised job and the component
parts have to be taken to the site and they are assembled ... into being. The manufacturer would undoubtedly be the owner
of the component parts when he fabricated them but at no
stage does he become