In Brief
The State of Rajasthan's Commercial Tax Department challenged a ruling that wire ropes used in mobile cranes should be taxed at 4% (as parts of mobile cranes) rather than 12.5% (under the residuary entry). The Supreme Court upheld the lower authorities, holding that wire ropes are essential functional parts of mobile cranes without which the cranes cannot operate. Applying the principle that something is a part of another if the latter cannot function without it, the Court confirmed that wire ropes fall within the specific tax entry for mobile cranes and their parts, attracting the lower 4% rate rather than the residuary 12.5% rate.
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