and steel and it is common knowledge that the price of scrap steel should not vary substantially because price of scrap will depend on the recoverable metal content in it. So much so the spare parts sold at different rates of price even though the sale is shown as made by weight in the bills are in fact spare parts sales and what is disclosed in bill is unit price and not scrap price. It is common knowledge that the spares and components recovered on dismantling an old automobile would not have suffered uniform erosion because items would have been replaced in the course of use of the automobile periodically and there may not be uniform erosion in the quality on all such items leaving sizable number of spare parts obtained on dismantling the vehicles as fit for re-use as such. Scrap is purchased only for melting and for re-rolling the primary metal. However, when old spare parts are sold as such, those are for use as spare parts in Automobiles and so much so tax is leviable at the rate applicable for the commodity. However, the only difference is that the dealer of second hand spare parts will be liable to pay tax on those items at reduced value at which the same are sold. This does not mean that the petitioner can claim rate of tax applicable to scrap for old spare parts sold as such by him. Scrap is
